税收选择实验:所得税与消费税是一样的吗?
推文人 | 陈力朋 推文信息:Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio (2016) : A choice experiment on tax: Are income and consumption taxes equivalent?, ISER Discussion Paper, Institute of Social and Economic Research, Osaka University, No. 966.
引言 众所周知,在公共财政学的研究文献中消费税与劳动所得税是相当的。由于消费税的预算约束与所得税的预算约束是一致的,因此,从理论上...
















