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What Is the Distributional Burden of Taxing Consumption?

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  • Sabelhaus, John

Abstract

Focuses on the statistical basis for estimating tax burdens, and hence, conceptual issues about how to measure the burden of consumption tax. Discusses a proposal to allow the deduction of new net saving from gross income to arrive at taxable income.

Suggested Citation

  • Sabelhaus, John, 1993. "What Is the Distributional Burden of Taxing Consumption?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 331-344, September.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:331-44
    DOI: 10.1086/NTJ41789026
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    References listed on IDEAS

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    1. Fullerton, Don & Rogers, Diane Lim, 1991. "Lifetime Versus Annual Perspectives on Tax Incidence," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(3), pages 277-287, September.
    2. Fullerton, Don & Rogers, Diane Lim, 1991. "Lifetime Versus Annual Perspectives on Tax Incidence," National Tax Journal, National Tax Association, vol. 44(3), pages 277-87, September.
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    Citations

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    Cited by:

    1. Mun S. Ho & Kevin J. Stiroh, 1998. "Revenue, Progressivity, And The Flat Tax," Contemporary Economic Policy, Western Economic Association International, vol. 16(1), pages 85-97, January.
    2. Karen E. Dynan & Jonathan Skinner & Stephen P. Zeldes, 2004. "Do the Rich Save More?," Journal of Political Economy, University of Chicago Press, vol. 112(2), pages 397-444, April.
    3. Huggett, Mark & Ventura, Gustavo, 2000. "Understanding why high income households save more than low income households," Journal of Monetary Economics, Elsevier, vol. 45(2), pages 361-397, April.
    4. Sabelhaus, John & Schneider, Ulrike, 1997. "Measuring The Distribution Of Well-Being: Why Income and Consumption Give Different Answers," Hannover Economic Papers (HEP) dp-201, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    5. Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.
    6. Jonathan D. Fisher & David S. Johnson, 2020. "Inequality and Mobility over the Past Half-Century Using Income, Consumption, and Wealth," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 437-455, National Bureau of Economic Research, Inc.
    7. Karen Pence & John Sabelhaus, 1999. "Household Saving in the '90s: Evidence from Cross-Section Wealth Surveys: Technical Paper 1999-3," Working Papers 13345, Congressional Budget Office.
    8. Karen E. Dynan & Dean M. Maki, 2001. "Does stock market wealth matter for consumption?," Finance and Economics Discussion Series 2001-23, Board of Governors of the Federal Reserve System (U.S.).
    9. Jonathan Fisher & David S. Johnson & Timothy M. Smeeding, 2015. "Inequality of Income and Consumption in the U.S.: Measuring the Trends in Inequality from 1984 to 2011 for the Same Individuals," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 61(4), pages 630-650, December.

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