ロジャー・ゴードン(Roger H. Gordon、UCサンディエゴ)のNBER論文をもう一丁。以下は表題の論文(原題は「Fiscal Federalism and the Role of the Income Tax」)の要旨。 This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in