労働から消費への税のシフトは効率的だが逆進的？ - himaginary’s diary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
