直接税と間接税の負担感の違い--実験的シミュレ-ションと調査

概要

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The purpose of the present research was to (a) show, using an experiment, which taxes'were felt' as the heaviest, direct tax, consumption tax which is paid separately from normal price (external tax), or consumption tax which is included in the normal price (internal tax), when the same amount of tax is paid; (b) investigate, using a social survey, which taxes'were believed to be felt' as the heaviest, and (c) compare subjects' 'real' heaviness measured in the experiment and'believed' heaviness measured in the survey. In the experiment, 25 undergraduate students participated in a game simulating an economic scene where subjects earned incomes, consumed goods, and paid taxes. Subjects were randomly assigned to one of three conditions (direct tax, external tax, and internal tax condition). Results revealed that' real' heaviness increased in the order of internal tax, direct tax, and external tax condition. In the survey, 210 adult subjects were asked which taxes they perceived to be the heaviest. Since the difference in heaviness between the experiment and survey was very large, it suggests that the experimental research that presents objective facts concerning consumption tax is important.