Abstract
This article examines the distributive effect of expanding the Minnesota sales tax Abstract base to include additional consumption items. Two indexes, Kakwani and the Suits, are calculated for the existing sales tax base and expansion options. The indexes consistently indicate that the existing tax base is regressive, as are the major base expansion items. Effective tax rates indicate that expanding the sales tax will widen the burden gap between low-income and high-income taxpayers. The aggregate property of the Kakwani and Suits indexes is used to examine the overall distributive effect of sales tax and other tax systems.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
