| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w5885 |
| 来源ID | Working Paper 5885 |
| Distributional Effects of Adopting a National Retail Sales Tax | |
| Daniel R. Feenberg; Andrew W. Mitrusi; James M. Poterba | |
| 发表日期 | 1997 |
| 出版年 | 1997 |
| 语种 | 英语 |
| 摘要 | This paper describes a new household-level data file based on merged information from the IRS Individual Tax File, the Current Population Survey, the National Medical Expenditure Survey, and the Consumer Expenditure Survey. This new file includes descriptive data on household income as well as consumption. The data file can be linked to the NBER TAXSIM program and used to evaluate the distributional effects of changing the federal income tax code, as well as the distributional effects of replacing the individual income tax with a consumption tax. We use this data file to analyze the long-run distributional effects of adopting a national retail sales tax that raises enough revenue to replace the current federal individual income tax and corporation income tax, as well as federal estate and gift taxes. Our results highlight the sensitivity of the 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. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w5885 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/563379 |
| 推荐引用方式 GB/T 7714 | Daniel R. Feenberg,Andrew W. Mitrusi,James M. Poterba. Distributional Effects of Adopting a National Retail Sales Tax. 1997. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w5885.pdf（2404KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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