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What is the Distributional Burden of Taxing Consumption?

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  • Sabelhaus, John
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    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.

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    File URL: http://www.ntanet.org/NTJ/46/3/ntj-v46n03p331-44-what-distributional-burden-taxing.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 46 (1993)
    Issue (Month): 3 (September)
    Pages: 331-44

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    Handle: RePEc:ntj:journl:v:46:y:1993:i:no._3:p:331-44

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    Cited by:
    1. 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.
    2. Sabelhaus, John & Schneider, Ulrike, 1997. "Measuring The Distribution Of Well-Being: Why Income and Consumption Give Different Answers," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Leibniz Universität Hannover dp-201, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    3. Karen E. Dynan & Jonathan Skinner & Stephen P. Zeldes, 2000. "Do the Rich Save More?," NBER Working Papers 7906, National Bureau of Economic Research, Inc.
    4. 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.
    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. 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.).

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