Creedy, John; Sleeman, Catherine - In: FinanzArchiv: Public Finance Analysis 62 (2006) 1, pp. 50-67
When debating an existing or proposed indirect tax, particular emphasis is often given to the disproportional effect of the tax. This effect is intended to show how the welfare loss from the tax is distributed across households with various income levels. Typically, the disproportional effect is...
