What is the Distributional Burden of Taxing Consumption?
John Sabelhaus
,
3
(
46
)
National Tax Journal
331-344
September
1993
sabelhaus ntj 1993.pdf743.1 KB
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.
