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Grandchildren and Views about Consumption Tax

Eiji Yamamura

Review of Behavioral Economics2025https://doi.org/10.1561/105.00000205article
AJG 2ABDC B
Weight
0.50

What the paper says

In Japan, an increase in the consumption tax rate, a measure of balanced public finance, reduces the inequality of the fiscal burden between present and future generations. This study estimates the effect of grandchildren on an older person’s view of consumption tax by using independently collected data. The results show that having grandchildren is positively associated with supporting an increase in the consumption tax. This implies that people of the older generation are likely to accept the tax burden to reduce the burden on their grandchildren. In other words, grandparents show intergenerational altruism.

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https://doi.org/https://doi.org/10.1561/105.00000205

Or copy a formatted citation

@article{eiji2025,
  title        = {{Grandchildren and Views about Consumption Tax}},
  author       = {Eiji Yamamura},
  journal      = {Review of Behavioral Economics},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1561/105.00000205},
}

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Grandchildren and Views about Consumption Tax

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.