What is the Distributional Burden of Taxing Consumption?

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.

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Year of publication:	1993
Authors:	Sabelhaus, John
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 46.1993, 3, p. 331-44
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788811