Who Bears the Lifetime Tax Burden?(1993)
AbstractThis book describes a multi-sector general equilibrium model used to find the incidence of all U.S. taxes on a lifetime basis. To so so, we estimate lifetime wage profiles from PSID data, project forward and backward for each person, and classify individuals by the present value of their lifetime income. The PDF includes all 246 pages, but with reduced definition in order to reduce the file size to 7.7MB, for ease of downloading.
Citation InformationDon Fullerton and Diane Lim Rogers. Who Bears the Lifetime Tax Burden?. Washington, DC(1993)
Available at: http://works.bepress.com/don_fullerton/38/