Taxpayer Preference Between Income Tax and Consumption Tax: Behavioral Life Cycle Effects.
研究行为生命周期假说如何影响纳税人对所得税或消费税的偏好，发现人口结构变化可能推动公众偏好从所得税转向消费税。
Abstract Studies the behavioral life cycle effect on taxpayer preference for income tax or consumption tax. How Behavioral Life Cycle Hypothesis (BLCH) individuals maximize lifetime satisfaction as they advance through the life cycle, according to Shefrin and Thaler; Indication that shifting public preference from income taxation to consumption taxation might be related to changing demographics.