This paper describes a new household-level data file based on merged information from the IRS Individual Tax File, the Current Population Survey, the National Medical Expenditure Survey, and the Consumer Expenditure Survey. This new file includes descriptive data on household income as well as consumption. The data file can be linked to the NBER TAXSIM program and used to evaluate the distributional effects of changing the federal income tax code, as well as the distributional effects of replacing the individual income tax with a consumption tax. We use this data file to analyze the long-run distributional effects of adopting a national retail sales tax that raises enough revenue to replace the current federal individual income tax and corporation income tax, as well as federal estate and gift taxes. Our results highlight the sensitivity of the change in distributional burdens to provisions such as lump sum transfers, sometimes called `demogrants,' the retail sales tax plan, and to the choice between income and consumption as a basis for categorizing households in distribution tables.
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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number
5885.
Length: Date of creation: Jan 1997 Date of revision: Publication status: published as Tax Policy and the Economy, vol. 11, James M. Poterba, ed., (Cambridge, The MIT Press, 1997). p. 49 Handle: RePEc:nbr:nberwo:5885
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Find related papers by JEL classification: H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Benjamin Okner, 1974.
"Data Matching and Merging: An Overview,"
NBER Chapters,
in: Annals of Economic and Social Measurement, Volume 3, number 2, pages 49-54
National Bureau of Economic Research, Inc.
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