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Towards a More Consistent Distributional Analysis

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Publication Date: June 2007

Publisher(s): Tax Policy Center

Author(s): Leonard E. Burman; Jane G. Gravelle; Jeff Rohaly

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Banking and finance (Taxation and tax policy)

Keywords: Tax Policy; Tax Distribution and Economic Trends; Tax Reform; Taxation of Households

Type: Report

Abstract:

Tax reform is likely to combine elements of income and consumption taxes. Special problems arise in developing consistent methods for allocating incremental options that transcend the boundaries between income and consumption taxes. This paper discusses issues in allocating consumption taxes and shows how the choice of allocation method affects conclusions for two prototypes. It then discusses how hybrid income-consumption taxes and corporate taxes ought to be allocated under different scenarios. A concluding section sums up.