Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax
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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
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美国国家经济研究局创建时间：
1994-01-01
