Addressing the Regressivity of the Value-Added Tax
George N. Carlson and
Melanie K. Patrick
National Tax Journal, 1989, vol. 42, issue 3, 339-51
Abstract:
Explains that the regressivity of a value-added tax could be addressed by modifying individual income tax rates, reducing payroll taxes, or using the revenues for long-term care or other progressive purposes.
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:3:p:339-51
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