What Is the Distributional Burden of Taxing Consumption?

John Sabelhaus

National Tax Journal, 1993, vol. 46, issue 3, 331-44

Abstract: Focuses on the statistical basis for estimating tax burdens, and hence, conceptual issues about how to measure the burden of consumption tax. Discusses a proposal to allow the deduction of new net saving from gross income to arrive at taxable income.

Date: 1993
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:3:p:331-44

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