Examines how life cycle behaviors influence taxpayer preference for income or consumption taxes, suggesting demographic shifts are at play.
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.
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Zimmermann et al. (1999) studied this question.
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