Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures

Erik Caspersen and Gilbert Metcalf

National Tax Journal, 1994, vol. 47, issue 4, 731-46

Abstract: Measures the lifetime incidence of VAT using data from Panel Study of Income Dynamics and the Consumer Expenditure Survey.

Date: 1994
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Working Paper: Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures (1993)
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