| Tekijä: | Derrick, F. Scott, C. |
| Otsikko: | Sales tax equity: who bears the burden? |
| Lehti: | Quarterly Review of Economics and Finance
1998 : VOL. 38:2, p. 227-238 |
| Asiasana: | SALES TAXATION ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | The sales tax is assumed to be regressive as those with higher incomes spend a smaller portion of their incomes. This conclusion is based on the presumption that the sales tax is a broad based consumer tax and that consumers bear the burden of the tax. In practice, the tax is neither broad based nor the burden limited to consumers. In this paper, the authors evaluate the effect of the prior assumptions on sales tax incidence estimates and and the robustness of the prior conclusions about sales tax incidence. |
SCIMA