Income Distribution,Tax-Burden Distribution and Choice of Types of Taxes : A Public Choice of a Personal Income Tax over a Sales TAX

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概要

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• The purpose of this paper is to scrutinize a collective choice via referendum between an individual income tax and a sales tax to fund a given public project. Included in the assumptions of the model are those that are consistent with the characteristics of individual income tax schedules, sales tax schedules and distributions of income most commonly observed among advanced countries. The statement of hypothesis deduced in the form of two propositions concludes that people choose, by majority rule, an individual income tax over a sales tax to finance a given public project.

• 青森公立大学の論文
• 2001-03-30

著者

• 石垣 浩晶

  青森公立大学経営経済学部

• 萬 勲

  青森公立大学経営経済学部

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