@techreport{oai:grips.repo.nii.ac.jp:00000471,
 author = {ASANO, Seki and FUKUSHIMA, Takashi},
 note = {https://www.grips.ac.jp/list/jp/facultyinfo/fukushima_takashi/, We have two major tasks in this paper. The first is to obtain a reasonable estimate of the Japanese demand system, which includes leisure, income, and commodity choices. The second is to compute and evaluate the optimal tax equilibrium. We use Almost Ideal Demand System to estimate the Japanese demand system. The estimated demand system is found to be consistent with the microeconomic theory. We then evaluated the optimal commodity tax structure by calculating the equilibria under lump-sum taxation, optimal commodity taxation. and uniform commodity taxation. We found that the deadweight losses under uniform taxation are very small, and that the optimal commodity tax rates are strikingly close to uniform., JEL Classification Codes: C33, D12, D61, H21},
 title = {Some Empirical Evidence on Demand System and Optimal Commodity Taxation}
}