Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/160774 
Erscheinungsjahr: 
1993
Schriftenreihe/Nr.: 
LIS Working Paper Series No. 102
Verlag: 
Luxembourg Income Study (LIS), Luxembourg
Zusammenfassung: 
Identifies, examines, and finds remedies for three forms of potential inconsistency that can arise in the Pechman-Musgrave method of estimating the distribution of the total tax burden using microdata sets. Several variants of shifting assumptions are formulated for analysis, in which the indexation of transfer incomes and the international mobility of capital play a central role. The resulting patterns of effective tax rates are quite sensitive not only to whether transfers are indexed, but also, in the case of the U.S., to whether capital is so mobile as to escape the burden of all taxes.
Dokumentart: 
Working Paper

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