Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
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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
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美国国家经济研究局创建时间：
1993-06-01
