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Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures

  • Caspersen, Erik
  • Metcalf, Gilbert E.

Measures the lifetime incidence of VAT using data from Panel Study of Income Dynamics and the Consumer Expenditure Survey.

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Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 47 (1994)
Issue (Month): 4 (December)
Pages: 731-46

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Handle: RePEc:ntj:journl:v:47:y:1994:i:no._4:p:731-46
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  1. Poterba, James M, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," American Economic Review, American Economic Association, vol. 79(2), pages 325-30, May.
  2. Andrew B. Lyon & Robert M. Schwab, 1991. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," NBER Working Papers 3932, National Bureau of Economic Research, Inc.
  3. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  4. John M. Abowd & David Card, 1986. "On the Covariance Structure of Earnings and Hours Changes," NBER Working Papers 1832, National Bureau of Economic Research, Inc.
  5. James M. Poterba, 1991. "Is the Gasoline Tax Regressive?," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 145-164 National Bureau of Economic Research, Inc.
  6. Griliches, Zvi, 1977. "Estimating the Returns to Schooling: Some Econometric Problems," Econometrica, Econometric Society, vol. 45(1), pages 1-22, January.
  7. Angrist, Joshua D & Krueger, Alan B, 1991. "Does Compulsory School Attendance Affect Schooling and Earnings?," The Quarterly Journal of Economics, MIT Press, vol. 106(4), pages 979-1014, November.
  8. Brashares, Edith & Speyrer, Janet Furman & Carlson, George N., 1988. "Distributional Aspects of a Federal Value-Added Tax," National Tax Journal, National Tax Association, vol. 41(2), pages 155-74, June.
  9. David M. Cutler & Lawrence F. Katz, 1991. "Macroeconomic Performance and the Disadvantaged," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 22(2), pages 1-74.
  10. Benjamin Eden & Ariel Pakes, 1981. "On Measuring the Variance-Age Profile of Lifetime Earnings," UCLA Economics Working Papers 196, UCLA Department of Economics.
  11. Lee A. Lillard, 1975. "Inequality: Earnings vs. Human Wealth," NBER Working Papers 0080, National Bureau of Economic Research, Inc.
  12. Parsons, Donald O, 1978. "The Autocorrelation of Earnings, Human Wealth Inequality, and Income Contingent Loans," The Quarterly Journal of Economics, MIT Press, vol. 92(4), pages 551-69, November.
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