Allocating Taxes to Households: A Methodology
AbstractThis paper suggests and begins to implement a new approach to the old and troublesome question of who bears the tax burden. The methodology rests on a simple concept of tax payment, enabling one to address issues of public interest while avoiding contentious assumptions on shifting. This alternative approach provides both a coherent rationale for some conventional empirical practices and a resolution in some areas of difficulty, such as the treatment of intermediate taxes in an open economy. Applying the method to this aspect of the U.K. tax system of 1979 points to a noticeably more progressive structure than has previously been depicted. Copyright 1990 by Royal Economic Society.
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Bibliographic InfoArticle provided by Oxford University Press in its journal Oxford Economic Papers.
Volume (Year): 42 (1990)
Issue (Month): 1 (January)
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- Herwig Immervoll, 2003.
"The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States,"
- Immervoll, Herwig, 2002. "The distribution of average and marginal effective tax rates in European Union Member States," EUROMOD Working Papers EM2/02, EUROMOD at the Institute for Social and Economic Research.
- Immervoll, Herwig, 2004. "Average and marginal effective tax rates facing workers in the EU: a micro-level analysis of levels, distributions and driving factors (revised version of EM2/02)," EUROMOD Working Papers EM6/04, EUROMOD at the Institute for Social and Economic Research.
- Christopher Giles & Paul Johnson, 1994. "Tax reform in the UK and changes in the progressivity of the tax system, 1985-95," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 64-86, August.
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