What is the Distributional Burden of Taxing Consumption?
AbstractFocuses 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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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 46 (1993)
Issue (Month): 3 (September)
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- 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.).
- Mark Huggett & Gustavo Ventura, 1995.
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106, Federal Reserve Bank of Minneapolis.
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- Mark Huggett & Gustavo Ventura, 1997. "Understanding Why High Income Households Save More Than Low Income Households," Working Papers 9701, Centro de Investigacion Economica, ITAM.
- 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.
- Karen E. Dynan & Jonathan Skinner & Stephen P. Zeldes, 2000.
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2000-52, Board of Governors of the Federal Reserve System (U.S.).
- 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.
- 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.
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