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ハエ取り紙の理論
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Wikipedia definition
1. Flypaper theory (economics)​The flypaper theory of tax incidence is a pejorative term used by economists to describe the assumption that the burden of a tax, like a fly with flypaper, sticks wherever it first lands. Economists point out several flaws with the assumption: it ignores the elasticity of goods; and it ignores the ability of producers to shift the cost of the tax onto consumers. For example, consider a tax levied on a luxury item such as jewelry.
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