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Distributional Aspects of a Federal Value-Added Tax

Author

Listed:
  • Brashares, Edith
  • Speyrer, Janet Furman
  • Carlson, George N.

Abstract

Evaluates the regressivity of the VAT and analyzes options for reducing the regressivity of the tax. Concludes that the tax burden on the lower income groups can be reduced most effectively by providing payments to lower income groups.

Suggested Citation

  • Brashares, Edith & Speyrer, Janet Furman & Carlson, George N., 1988. "Distributional Aspects of a Federal Value-Added Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(2), pages 155-174, June.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:2:p:155-74
    DOI: 10.1086/NTJ41788719
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    Cited by:

    1. Caspersen, Erik & Metcalf, Gilbert E., 1994. "Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 731-746, December.
    2. Han, Han Soo, 1990. "The theoretical input-output system with flexible technological coefficients based on the two-stage level CES-type production function," ISU General Staff Papers 1990010108000010500, Iowa State University, Department of Economics.
    3. Steven J. Kachelmeier & Stephen T. Limberg & Michael S. Schadewald, 1994. "Experimental Evidence of Market Reactions to New Consumption Taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 505-545, March.

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