WHO PAYS THE GASOLINE TAX?
WHO PAYS THE GASOLINE TAX?
复制标题
谁支付汽油税？
作者：
H. Chernick;A. Reschovsky
汽油税和其他消费税的累退性受到质疑，理由是使用年度而不是终生收入和消费数据导致对累退性的严重高估。在这篇论文中，汽油消费和收入的面板数据被用来衡量中间时期的发病率，而不是依赖于代理人的终生收入。当人们被分成11年平均收入十分位数时，平均汽油税负担只比年度负担的倒退程度略低。年度负担和中间负担相似的主要原因是11年期间收入流动程度有限。
The regressivity of the gasoline tax and other consumption taxes has been challenged on the grounds that the use of annual as opposed to lifetime income and consumption data leads to a substantial overestimate of regressivity. Rather than rely on proxies for lifetime income, in this paper panel data on gasoline consumption and income are used to measure incidence over an intermediate time period. When people are grouped into 11-year average income deciles, average gasoline tax burdens are only slightly less regressive than annual burdens. The main reason for the similarity of annual and intermediaterun burdens is the limited degree of income mobility over an 11-year period.