Are Consumption Taxes Really Regressive?

Date
2017
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James A. Baker III Institute for Public Policy
Abstract
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Many argue that sales and excise taxes are regressive based on the strict relationship between annual income and taxes paid, but the burden of higher sales taxes may actually fall more heavily on households with higher lifetime incomes.
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Barro, Jorge. "Are Consumption Taxes Really Regressive?." Issue Brief, 11.30.17, (2017) James A. Baker III Institute for Public Policy: https://www.bakerinstitute.org/research/are-sales-taxes-really-regressive/.

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