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

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.

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@taro_tasogare @fohtake ↓のアブストラクトですが読んでないですね? https://t.co/ezko10aIB1 貨幣でない負債が存在するので根本命題が破綻してますよね https://t.co/FNGNAfIEQ0 https://t.co/aRmUQWIfVr 全取り下げなさいますか?@xbtomoki https://t.co/j60E9P8rKm https://t.co/u4J20lacXA
直感的にはわかりにくいけれど、50%の所得税・社会保険料率の負担額と100%の消費税率の負担額は同じ。同じ税負担をもたらす税率は消費税の方が高くなることが、消費税が嫌われる理由の一つ→ A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent? https://t.co/MgUm3gNkj4
黒川さんたちの研究論文はコチラ: "A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent?" (with Tomoharu Mori, and Fumio Ohtake) https://t.co/0Vg8QnLJki

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