General tax cut - Ippangenzei

...the opposite of a tax increase, which is a measure that increases the tax burden. In the distinction between general tax cuts and policy tax cuts, the former refers to a tax cut effect that applies to taxpayers in general, such as a reduction in the income tax rate, while the latter refers to a special tax measure, such as an interest income reduction measure to encourage savings, that applies to specific taxpayers. In addition, in the distinction between tax law tax cuts and real tax cuts, the former refers to a tax cut (price adjustment tax cut) that adjusts the tax burden that naturally increases due to price increases under a progressive tax rate structure, while the latter refers to a case where, for example, a reduction in the liquor tax reduces the price of liquor and reduces the burden on consumers.

*Some explanations of terms that refer to "general tax cuts" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…税負担を増加する措置である〈増税〉の反対語。一般減税と政策減税という区別では，前者は所得税の税率引下げのように減税効果が納税者一般に及ぶものであり，後者は租税特別措置のようにたとえば貯蓄奨励のための利子所得減免措置が特定の納税者に適用されることを意味する。また税法上の減税と実質的減税という区別では，前者は累進税率構造のもとで物価上昇により自然に増大する税負担を調整する減税(物価調整減税)であり，後者はたとえば酒税の引下げにより酒の値段が下がり消費者の負担が軽減されるケースを指す。…

※「一般減税」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報