The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s
AbstractI compute the lifetime tax incidence of the major state and local taxes used in the United States during the 1980s. Using data from the Consumer Expenditure Survey, I show that over the life cycle, general sales taxes are progressive and equally as progressive as state and local income taxes. While the progressivity of sales taxes has not changed between 1984 and 1989, income taxes have become less progressive over that five-year period. Property taxes on the other hand have become more progressive. The system of state and local taxes is mildly progressive the life cycle and has become slightly more progressive between 1984 and 1989. Finally. eliminating deductibility for sales taxes in 1986 appears to have had little effect on the overall progressivity of the tax system.
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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 4252.
Date of creation: Jan 1993
Date of revision:
Publication status: published as Tax Progressivity and Income Inequality, ed. Joel Slemrod, Cambridge University Press, 1994.
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Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.
Web page: http://www.nber.org
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Find related papers by JEL classification:
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
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