Allocating Taxes to Households: A Methodology
This paper suggests and begins to implement a new approach to the old and troublesome question of who bears the tax burden. The methodology rests on a simple concept of tax payment, enabling one to address issues of public interest while avoiding contentious assumptions on shifting. This alternative approach provides both a coherent rationale for some conventional empirical practices and a resolution in some areas of difficulty, such as the treatment of intermediate taxes in an open economy. Applying the method to this aspect of the U.K. tax system of 1979 points to a noticeably more progressive structure than has previously been depicted. Copyright 1990 by Royal Economic Society.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 42 (1990)
Issue (Month): 1 (January)
|Contact details of provider:|| Postal: Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK|
Fax: 01865 267 985
Web page: https://academic.oup.com/oep
|Order Information:||Web: http://www.oup.co.uk/journals|