著者

Hirofumi Kurokawa Tomoharu Mori Fumio Ohtake

出版者

Association of Behavioral Economics and Finance

雑誌

行動経済学 (ISSN:21853568)

巻号頁・発行日

vol.13, pp.53-70, 2020-10-06 (Released:2020-10-03)

参考文献数

39

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Income tax is considered equivalent to consumption tax in the public finance literature and there exits tax rates whose effective tax burdens are equivalent; 20% income tax and 25% consumption tax for example. However, it is not obvious whether people think in that way. We use a choice experiment to test the equivalence between income and consumption taxes. Subjects were asked to choose a preferred tax among 20% income tax and 25% consumption tax, 20% income tax and 22% consumption tax, and 20% income tax and 20% consumption tax under a given set of income and consumption parameters. We find that (1) when effective tax burdens are equivalent, subjects prefer income tax to consumption tax, (2) when the nominal consumption tax rate is higher than the nominal income tax rate, they prefer income tax, despite heavier tax burden, and (3) when nominal tax rates are identical, they prefer consumption tax. These findings imply that the subjects do not think theoretically equivalent taxes are equivalent because the subjects miscalculate the consumption tax burden. Moreover, our result shows that only one-third of the subjects appear to choose a tax regime based on accurately calculated tax burdens.

著者

Koichiro Fujisue Koichi Sugamura Hirofumi Kurokawa Junichi Matsubara Masanobu Ishii Yasuhiro Izumiya Koichi Kaikita Seigo Sugiyama

出版者

日本循環器学会

雑誌

Circulation Journal (ISSN:13469843)

巻号頁・発行日

pp.CJ-16-0949, (Released:2017-04-18)

参考文献数

34

被引用文献数

79

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Background:Several studies have reported that colchicine attenuated the infarct size and inflammation in acute myocardial infarction (MI). However, the sustained benefit of colchicine administration on survival and cardiac function after MI is unknown. It was hypothesized that the short-term treatment with colchicine could improve survival and cardiac function during the recovery phase of MI.Methods and Results:MI was induced in mice by permanent ligation of the left anterior descending coronary artery. Mice were then orally administered colchicine 0.1 mg/kg/day or vehicle from 1 h to day 7 after MI. Colchicine significantly improved survival rate (colchicine, n=48: 89.6% vs. vehicle, n=51: 70.6%, P<0.01), left ventricular end-diastolic diameter (5.0±0.2 vs. 5.6±0.2 mm, P<0.05) and ejection fraction (41.5±2.1 vs. 23.8±3.1%, P<0.001), as assessed by echocardiogram compared with vehicle at 4 weeks after MI. Heart failure development as pulmonary edema assessed by wet/dry lung weight ratio (5.0±0.1 vs. 5.5±0.2, P<0.01) and B-type natriuretic peptide expression in the heart was attenuated in the colchicine group at 4 weeks after MI. Histological and gene expression analysis revealed colchicine significantly inhibited the infiltration of neutrophils and macrophages, and attenuated the mRNA expression of pro-inflammatory cytokines and NLRP3 inflammasome components in the infarcted myocardium at 24 h after MI.Conclusions:Short-term treatment with colchicine successfully attenuated pro-inflammatory cytokines and NLRP3 inflammasome, and improved cardiac function, heart failure, and survival after MI.

著者

Yasushi Matsuzawa Seigo Sugiyama Koichi Sugamura Hitoshi Sumida Hirofumi Kurokawa Koichiro Fujisue Masaaki Konishi Eiichi Akiyama Hiroyuki Suzuki Naoki Nakayama Megumi Yamamuro Satomi Iwashita Hideaki Jinnouchi Kazuo Kimura Satoshi Umemura Hisao Ogawa

出版者

日本循環器学会

雑誌

Circulation Journal (ISSN:13469843)

巻号頁・発行日

pp.CJ-13-0549, (Released:2013-08-28)

参考文献数

29

被引用文献数

15 33

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Background: Simple office-based counseling for diet and exercise does not appear to positively affect success rates in metabolic syndrome (MetS) patients. The utility of the lifestyle modification self-assessment score (Self-AS) in the improvement of endothelial function by office-based counseling for patients with MetS was investigated. Methods and Results: Patients with MetS (n=207) and age- and sex-matched individuals without MetS (n=124) were enrolled in this cross-sectional study. Endothelial function was assessed using reactive hyperemia-peripheral arterial tonometry index (RHI). Patients with MetS had significant endothelial dysfunction compared with those without MetS (RHI, 0.502±0.178 vs. 0.614±0.229; P<0.001). Seventy MetS patients participating in the prospective interventional study received simple office-based lifestyle modification counseling that was accompanied by Self-AS questionnaire after 10 months. RHI was significantly improved following lifestyle modifications (from 0.452±0.136 to 0.547±0.202, P<0.001). Reductions in waist circumference (R2=0.094, P=0.01) and increased high-density lipoprotein cholesterol (R2=0.227, P<0.001) independently correlated with improved RHI. Self-AS significantly correlated with changes in waist circumference (r=−0.57, P<0.001) and RHI (r=0.30, P=0.02). Patients with a good achievement of lifestyle modifications (higher Self-AS) had significant improvement in endothelial function compared with those with lower scores (% change in RHI, +48.7±61.6 vs. +7.8±35.1, P=0.001). Conclusions: Good achievement of lifestyle modifications as evaluated on Self-AS significantly improved endothelial function with concomitant reductions in waist circumferences in MetS patients.