NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Lifetime Incidence and the Distributional Burden of Excise Taxes

James M. Poterba

NBER Working Paper No. 2833 (Also Reprint No. r1226)
Issued in 1989
NBER Program(s):   PE

This implies that low-income households in one year have some chance of being higher-income households in other years, and significantly affects the estimated distributional burden of excise taxes. This paper shows that household expenditures on gasoline, alcohol, and tobacco as a share of total consumption (a proxy for lifetime income) are much more equally distributed than expenditures as a share of annual income. From a longer-horizon perspective, excise taxes on these goods are therefore much less regressive than standard analyses suggest.

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Document Object Identifier (DOI): 10.3386/w2833

Published: The American Economic Review, Vol. 79, No. 2, pp. 325-330, (May 1989). citation courtesy of

 
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