Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
收藏NBER1993-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w4387
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资源简介：
We measure the lifetime incidence of a value added tax (V AT) using income data from the Panel Study of Income Dynamics (PSID) and consumption data from the Consumer Expenditure Survey (CEX). When annual income is used as a measure of economic well-being, a VAT looks quite regressive. However, the
提供机构：
美国国家经济研究局
创建时间：
1993-06-01
