The Impact of Converting to a Consumption Tax When Saving Propensities Vary: An Empirical Analysis

International Tax and Public Finance

Volumn 5, Issue 4, 1998, Pages 499-503

  Lewis, Kenneth A ^a   Seidman, Laurence S ^a  

^a UNIVERSITY OF DELAWARE   (United States)

Author keywords

Consumption tax; Tax reform

Indexed keywords

EID: 0345998654     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1008698706731     Document Type: Article

References (4)

1. Avery, Robert B., and Arthur B. Kennickell. (1988). "1986 Survey of Consumer Finances: Technical Manual and Codebook." Board of Governors of the Federal Reserve System, Washington.
2. Maurer, Stephen B., and Laurence S. Seidman. (1984). " The Consumption Tax, Horizontal Redistribution, and Aggregate Saving." Mathematical Modeling 5, 205-22.
3. Projector, Dorothy S., et al. (1968). "Survey of Changes in Family Finances." Board of Governors of the Federal Reserve System, Washington.
4. Summers, Lawrence H. (1984). "The After-Tax Rate of Return Affects Private Savings." American Economic Review Papers and Proceedings 74(2), 249-53.