The Distributional Effects of a Sales Tax on Services
The ultimate burden of a sales tax on intermediate products is traces to final consumers through input-output relationships. The main effect of accounting for the burden of taxes levied on intermediate products is to move the overall distributional effect of a sales tax more toward proportionality, because the wide variety of uses for most intermediate products spreads the impact of a tax on them throughout the economy so that it affects consumers with different incomes proportionately.
Year of publication: |
1991
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Authors: | Siegfried, John J. ; Smith, Paul A. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 44.1991, 1, p. 41-53
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Publisher: |
National Tax Association - NTA |
Saved in:
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