The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s
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I compute the lifetime tax incidence of the major state and local taxes used in the United States during the 1980s. Using data from the Consumer Expenditure Survey, I show that over the life cycle, general sales taxes are progressive and equally as progressive as state and local income taxes. While
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美国国家经济研究局创建时间：
1993-01-01
