Measuring lifetime sales tax progressivity: A simulation-based approach
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Since the progressivity of the sales tax is difficult to directly measure, this paper introduces an indirect approach combining simulated household income with realizations of consumption behavior from survey data.
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Barro, Jorge and Hamilton, Clint. "Measuring lifetime sales tax progressivity: A simulation-based approach." (2018) James A. Baker III Institute for Public Policy: https://www.bakerinstitute.org/research/measuring-lifetime-sales-tax-progressivity-simulation-based-approach/.