The Distributional Effects of a Sales Tax on Services

John Siegfried and Paul A. Smith

National Tax Journal, 1991, vol. 44, issue 1, 41-53

Abstract: The ultimate burden of a sales tax on intermediate products is traces to final consumers through input-output relationships. The main effect of accounting for the burden of taxes levied on intermediate products is to move the overall distributional effect of a sales tax more toward proportionality, because the wide variety of uses for most intermediate products spreads the impact of a tax on them throughout the economy so that it affects consumers with different incomes proportionately.

Date: 1991
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