Empirical evidence on intergenerational inequality of tax burdens in the U.S. and Japan
Aggregate data of tax burdens in the U.S. and Japan, classified by period and by age, are decomposed into age, period, and cohort effects using the Bayesian cohort models which were developed to overcome the identification problem in cohort analysis. Main findings are that in both countries the age effects are the largest and the cohort effects are obscure or negligible and that in both countries significant intergenerational inequality is not observed.
Volume (Year): 37 (2008)
Issue (Month): 6 (December)
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