Feenberg, Daniel R.; Mitrusi, Andrew; Poterba, James M. - 2021
-run distributional effects of adopting a national retail sales tax that raises enough revenue to replace the current federal individual … change in distributional burdens to provisions such as lump sum transfers, sometimes called 'demogrants,' the retail sales … tax plan, and to the choice between income and consumption as a basis for categorizing households in distribution tables …