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Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures

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  • Caspersen, Erik
  • Metcalf, Gilbert E.

Abstract

Measures the lifetime incidence of VAT using data from Panel Study of Income Dynamics and the Consumer Expenditure Survey.

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Bibliographic Info

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

Volume (Year): 47 (1994)
Issue (Month): 4 (December)
Pages: 731-46

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Handle: RePEc:ntj:journl:v:47:y:1994:i:no._4:p:731-46

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  1. David M. Cutler & Lawrence F. Katz, 1991. "Macroeconomic Performance and the Disadvantaged," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 22(2), pages 1-74.
  2. James M. Poterba, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," NBER Working Papers 2833, National Bureau of Economic Research, Inc.
  3. Joshua D. Angrist & Alan B. Krueger, 1990. "Does Compulsory School Attendance Affect Schooling and Earnings?," NBER Working Papers 3572, National Bureau of Economic Research, Inc.
  4. Lyon, Andrew B & Schwab, Robert M, 1995. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," The Review of Economics and Statistics, MIT Press, vol. 77(3), pages 389-406, August.
  5. Benjamin Eden & Ariel Pakes, 1981. "On Measuring the Variance-Age Profile of Lifetime Earnings," UCLA Economics Working Papers 196, UCLA Department of Economics.
  6. Parsons, Donald O, 1978. "The Autocorrelation of Earnings, Human Wealth Inequality, and Income Contingent Loans," The Quarterly Journal of Economics, MIT Press, vol. 92(4), pages 551-69, November.
  7. James M. Poterba, 1991. "Is the Gasoline Tax Regressive?," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 145-164 National Bureau of Economic Research, Inc.
  8. Brashares, Edith & Speyrer, Janet Furman & Carlson, George N., 1988. "Distributional Aspects of a Federal Value-Added Tax," National Tax Journal, National Tax Association, vol. 41(2), pages 155-74, June.
  9. John M. Abowd & David Card, 1986. "On the Covariance Structure of Earnings and Hours Changes," NBER Working Papers 1832, National Bureau of Economic Research, Inc.
  10. Griliches, Zvi, 1977. "Estimating the Returns to Schooling: Some Econometric Problems," Econometrica, Econometric Society, vol. 45(1), pages 1-22, January.
  11. Lillard, Lee A, 1977. "Inequality: Earnings vs. Human Wealth," American Economic Review, American Economic Association, vol. 67(2), pages 42-53, March.
  12. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
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Cited by:
  1. Mathur, Aparna & Morris, Adele C., 2014. "Distributional effects of a carbon tax in broader U.S. fiscal reform," Energy Policy, Elsevier, vol. 66(C), pages 326-334.
  2. Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Center for Labor Studies 2012:13, Uppsala University, Department of Economics.
  3. Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba, 1997. "Distributional Effects of Adopting a National Retail Sales Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 11, pages 49-90 National Bureau of Economic Research, Inc.
  4. Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
  5. Hammar, Henrik & Jagers, Sverker C., 2007. "What is a fair CO2 tax increase? On fair emission reductions in the transport sector," Ecological Economics, Elsevier, vol. 61(2-3), pages 377-387, March.

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