The Effects of Income and Consumption Tax Regimes and Future Tax Rate Uncertainty on Proportional Savings and Risk-Taking.
通过实验设计，比较所得税和消费税制度对个人比例储蓄和风险承担的影响，发现所得税会降低储蓄并增加风险承担。
Abstract Presents an experimental design examining the effect of income and consumption tax regimes and future tax rate on proportional savings and risk-taking. Results indicating that income tax regime reduces proportional savings and increase proportional risk-taking when compared to a consumption tax regime.