EQUITY EFFECTS OF INCLUDING HOUSING SERVICES IN A SALES TAX BASE
- 1 March 1975
- journal article
- Published by University of Chicago Press in National Tax Journal
- Vol. 28 (1) , 135-137
- https://doi.org/10.1086/ntj41862043
Abstract
This note presents an attempt to measure the equity effects of including housing services in a sales tax base. Results indicate that inclusion is likely to increase (decrease) the regressivity (progressivity) of existing sales taxes.Keywords
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