The Impact of Direct Taxes on the Cost of Living
Bibliographic Data
| ID | 10182307 |
|---|---|
| Authors | Robert Gillingham, John Greenlees, John S Greenlees |
| Year | 1987 |
| Volume | 95 |
| Issue | 4 |
| Pages | 775-796 |
| Publication date | 1987-08-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Political Economy (JOURNAL) |
| Journal identifiers | ISSN: 0022-3808 • E-ISSN: 1537-534X |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/261485 |
| OpenAlex | W1991976785 |
| Language | EN |
| Citations received | 4 |
| References cited | 4 |
In this paper, the authors define a cost-of-living index including direct taxes. They show its relationship to the traditional index and demonstrate how nonconsumption costs are properly treated. They t hen define a fixed-weight approximation, a tax and price index (TPI). Using federal, state, local, and social security tax rates for 1967- 85, the authors construct annual TPI series based on household data. They find that inclusion of direct taxes has sizable impacts on the e stimated rate of inflation. Partitioning their household sample, they find that recognition of taxes significantly alters inflation rate d ifferentials estimated using consumption prices alone. Copyright 1987 by University of Chicago Press
Download · Economics · Political science · Politics · Public economics · Subsidy · Economic and Environmental Valuation · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Law
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,11 |
| Citation span | 1989 - 2018 (30) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 4 |