Oct. 26, 2017
消費税率改定時の家計購買行動
Households’ Purchasing Behaviors before and after the Change in the Rate of Consumption Tax
要旨Abstract
2014年4月の消費税率の改定は, 駆け込み需要やその反動といった非常に大きな影響を家計購買行動にもたらしたが, この変動を名目と実質でみた場合, 4月以降に両者の間に顕著な乖離が生じている. 公式CPIを実質化に用いる場合, 同一商品の価格は個人間で同一と仮定されるため, 増税により生じた価格の上昇分と, その影響の個人間での相違は限定的となる. 本稿では個人の購買履歴を記録したスキャンデータに基づき, 個人間で商品価格が異なることを許容した個人別価格変化率を作成し, 税率改定時の個人間異質性の有無を検証した. その結果, 価格変化率に顕著な相異が個人間で生じており, 消費税率改定といった大きなイベント時には, 個人間で購入価格が同一であるという仮定は極めて制約が強く, 問題があることが示唆された.
The change in tax rate on consumption conducted in April 2015 increased household expenditure in March, and decreased it in the following months. This up and down in consumption led to large fluctuations in Real Gross Domestic Product. After the change in the tax rate, movements in real and nominal expenditure started to differ to a large extent. This paper investigates the heterogeneity of the rate of price change among individuals based on scanner data. More precisely, we analyze how the tax revision affected the rate of price changes differently across age and income groups. Our empirical analysis reveals that the individual level rates of price change reacted very differently to the tax change. In particular, consideration of commodity level price differential across individuals within the same commodity group creates large differential in the rate of price change across income groups.
書誌情報Bibliographic information
Vol. 66, No. 4, 2015 , pp. 321-336
HERMES-IR（一橋大学機関リポジトリ）: https://doi.org/10.15057/27556
JEL Classification Codes: D12, E21, H22
