Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?

In this paper we construct measures of tax incidence over the life-cycle and compare these measures to traditional measures based on annual data. We show that annual measures of the incidence of taxes on consumption goods may differ from life-cycle measures for three reasons. First, annual measures本文构建了生命周期视角下的税负归宿（tax incidence）测算指标，并将其与基于年度数据的传统测算指标进行对比。研究表明，消费品税负归宿的年度测算指标与生命周期测算指标存在差异，主要源于三方面原因。首先，年度测算指标