Statistical Calculations of Tax Burdens

In recent years there has been a number of attempts in this country, the U.S.A., and elsewhere to estimate the redistributive effects of all taxation. Our objects in this paper are to examine the logical assumptions behind these calculations and to try to assess their validity. Some of the estimates have been more ambitious than others and have tried to deal with the expenditure, as well as the revenue, side of government activity. Although our arguments are of general applicability to both sides of the accounts we shall not specifically refer to the expenditure aspects, except in Section V. We shall, moreover, confine ourselves to the principal direct and indirect taxes, such as income taxes and excise taxes, without going into the ramifications of other forms of taxation. This is partly because these taxes are usually the most important, but also because they are on the whole simpler to analyse and therefore anything we have to say will most probably apply a fortiori to other taxes. In I we shall try to summarise the ways in which the authors of these papers have grappled with their problems and the justifications they give for their assumptions and methods; in II and III we shall look closely at indirect taxes; in IV we shall turn to direct taxes, and in V we shall offer some general reflections on these calculations

Business · Econometrics · Economics · Corporate Taxation and Avoidance · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth

• The Redistributive Effects of Taxation in the Report of the Royal Commission on the Distribution of Income and Wealth

  Malcolm Stanley Levitt•The Economic Journal•1976

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• Income Redistribution Through Taxes and Transfers in Britain

  Open Access•John Creedy, Norman Gemmell•Scottish Journal of Political…•1984

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