Many argue that sales and excise taxes are regressive based on the strict relationship between annual income and taxes paid, but the burden of higher sales taxes may actually fall more heavily on households with higher lifetime incomes
Consumption taxes are a primary source of tax revenue in many jurisdictions. While consumers nominal...
This dissertation contributes to an understanding of the general equilibrium effects of tax policies...
Consumption taxes are often considered as the most regressive component of the tax system. However, ...
Traditional textbook wisdom has it that general taxes on consumption are regressive, in the sense th...
In this paper we construct measures of tax incidence over the life-cycle and compare these measures ...
Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and...
Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and...
The possibility that sales taxes on tobacco may not have regressive impacts across the income distri...
This article seeks to survey the debate in the United States about whether the tax base should be in...
BACKGROUND: Tobacco taxes, as with other 'sin taxes', are generally regarded as a highly cost-effect...
Federal and state governments in the United States use income and payroll taxes as their primary too...
Consumption sales taxes are regressive in terms of annual income, but the shortcomings of annual dat...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
How do taxpayers respond cognitively to add-on sales taxes versus allinclusive excise taxes? If stru...
Most studies suggest that environmental taxes are regressive, and thus are unattractive policy optio...
Consumption taxes are a primary source of tax revenue in many jurisdictions. While consumers nominal...
This dissertation contributes to an understanding of the general equilibrium effects of tax policies...
Consumption taxes are often considered as the most regressive component of the tax system. However, ...
Traditional textbook wisdom has it that general taxes on consumption are regressive, in the sense th...
In this paper we construct measures of tax incidence over the life-cycle and compare these measures ...
Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and...
Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and...
The possibility that sales taxes on tobacco may not have regressive impacts across the income distri...
This article seeks to survey the debate in the United States about whether the tax base should be in...
BACKGROUND: Tobacco taxes, as with other 'sin taxes', are generally regarded as a highly cost-effect...
Federal and state governments in the United States use income and payroll taxes as their primary too...
Consumption sales taxes are regressive in terms of annual income, but the shortcomings of annual dat...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
How do taxpayers respond cognitively to add-on sales taxes versus allinclusive excise taxes? If stru...
Most studies suggest that environmental taxes are regressive, and thus are unattractive policy optio...
Consumption taxes are a primary source of tax revenue in many jurisdictions. While consumers nominal...
This dissertation contributes to an understanding of the general equilibrium effects of tax policies...
Consumption taxes are often considered as the most regressive component of the tax system. However, ...