という論文をEconomic Logicianが紹介している。論文の原題は「Shifting Taxes from Labor to Consumption: Efficient, but Regressive?」で、著者はIZA(Forschungsinstitut zur Zukunft der Arbeit/Institute for the Study of Labor)のNico PestelとEric Sommer。 以下はその要旨。 Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax o