"Can We Have a Sensible Definition of Collective Risk Aversion?" got published in the second volume of Communications in Economics and Mathematical Sciences.
https://t.co/bE6OPDGsul
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