Lifetime vs Annual Tax‐Transfer Incidence: How Much Less Progressive?

Ann Harding

The Economic Record, 1993, vol. 69, issue 2, 179-192

Abstract: Annual fiscal incidence studies have found that income taxes and cash transfers are highly progressive and that their net effect is to redistribute income from rich to poor. Yet many argue Jhat such studies overstate the redistribution achieved by governments and that lifetime analysis is needed New results suggest that both income taxes and cash transfers are progressive on a lifetime basis, although they are much less progressive than annual studies suggest. The Australian tax‐transfer system thus generates some lifetime redistribution from rich to poor, while also enforcing intra‐personal redistribution across the life cycle of individuals.

Date: 1993
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