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Kleinwachter's conundrum
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Kleinwachter's conundrum : ウィキペディア英語版
Kleinwachter's conundrum

Kleinwachter's conundrum refers to a hypothetical posed by Friedrich Kleinwächter which illustrates how difficult it would be to construct an income tax that could equitably tax gains from consumption, given that employees have different working conditions and personal preferences.
==The Conundrum==

Kleinwachter's conundrum imagines two equally salaried employees: an ordinary military officer and a ''flugeladjutant'' (a regimental aide-de-camp) to the sovereign. First, imagine that the flugeladjutant "receives quarters in the palace, food at the royal table, servants, and horses for sport. He accompanies the prince to theatre and opera, and, in general, lives royally at no expense to himself and is able to save generously from his salary." To complicate this problem, suppose further that the flugeladjutant detests opera and hunting. How, Kleinwachter asks, can they be equitably taxed?

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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