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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. 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.
  2. Lillard, Lee A, 1977. "Inequality: Earnings vs. Human Wealth," American Economic Review, American Economic Association, vol. 67(2), pages 42-53, March.
  3. Griliches, Zvi, 1977. "Estimating the Returns to Schooling: Some Econometric Problems," Econometrica, Econometric Society, vol. 45(1), pages 1-22, January.
  4. Joshua D. Angrist & Alan B. Krueger, 1990. "Does Compulsory School Attendance Affect Schooling and Earnings?," NBER Working Papers 3572, National Bureau of Economic Research, Inc.
  5. 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.
  6. James M. Poterba, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," NBER Working Papers 2833, National Bureau of Economic Research, Inc.
  7. Eden, Benjamin & Pakes, Ariel, 1981. "On Measuring the Variance-Age Profile of Lifetime Earnings," Review of Economic Studies, Wiley Blackwell, vol. 48(3), pages 385-94, July.
  8. 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.
  9. 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.
  10. Abowd, John M & Card, David, 1989. "On the Covariance Structure of Earnings and Hours Changes," Econometrica, Econometric Society, vol. 57(2), pages 411-45, March.
  11. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  12. 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.
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