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税負担を測るいくつかの尺度について / On Some Scales That Measure Tax Burden
[post]
2018
unpublished
In the traditional economics, the amount of tax burden borne by a private economic entity seems to have been measured as the decrease, due to the taxation, of money that finally remains at hand of the entity. Discussions on the Japanese Consumption Tax are also based on the same notion; if a business paying the tax can raise the selling price of a product or service by the tax amount, it is regarded as being spared of the tax burden. Nevertheless, from the business's viewpoint, raising the
doi:10.31228/osf.io/8n4a7
fatcat:gbbla7jx3vhpxbavojlhqib264