TY  - JOUR
AU  - Fullerton,Don
AU  - Rogers,Diane Lim
TI  - Distributional Effects on a Lifetime Basis
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 4862
PY  - 1994
Y2  - September 1994
UR  - http://www.nber.org/papers/w4862
L1  - http://www.nber.org/papers/w4862.pdf
N1  - Author contact info:
Don Fullerton
Department of Finance
University of Illinois
BIF Box#30 (MC520)
515 East Gregory Drive
Champaign, IL  61820
Tel: 217/244-3621
Fax: 217/244-3102
E-Mail: dfullert@illinois.edu

Diane Rogers
E-Mail: Diane_Rogers@jec1.senate.gov
AB  - All government agencies charged with the responsibility of estimating distributional effects use annual income to classify households and one year's tax to characterize tax burdens.  In this paper, we describe an alternative procedure to estimate lifetime tax burdens as proportions of lifetime income.  To illustrate this model, we calculate lifetime effects of a uniform consumption tax and a wage tax.  This kind of analysis can supplement existing annual analyses, since policymakers might want to insure both that current taxes reflect current ability to pay and that lifetime taxes reflect lifetime ability to pay.
ER  -