Distributional Aspects of a Federal Value-Added Tax

Edith Brashares, Janet Furman Speyrer and George N. Carlson

National Tax Journal, 1988, vol. 41, issue 2, 155-74

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.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:2:p:155-74

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