Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax
收藏NBER1994-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4619
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资源简介：
This paper analyzes the steady state distribution of tax burdens of a Value Added Tax (VAT) in the United States using a lifetime perspective. In contrast to an annual snapshot perspective, I find that a VAT on total expenditures would be proportional over the lifetime. Various modifications to the
提供机构：
美国国家经济研究局
创建时间：
1994-01-01
