Permalink : http://hdl.handle.net/2115/59409

KEYWORDS : Tax increase;policy combination

Tax increase, an unpopular policy, is decided by inactive approval of people. One of the ways for statesman to secure inactive approval is to interlace tax increase with other policies. The introduction of Consumption Tax was decided with Income Tax reduction. The combination of the increase of Consumption Tax rate and the improvement of social security was decided in the Comprehensive Reform of Social Security and Tax. Considering aging and population decrease, the combination of tax increase and benefit increase would be difficult and the combination of tax increase and the change of basic policies would be necessary.