Consumers' Share and Producers' Share of the General Sales Tax

RAYMOND J. RING

94 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Local Government Finance and Decentralization Fiscal Policy and Economic Growth

Abstract

We estimate, for each state with a general sales tax, the percentage ofthat tax that is levied directly on final consumption spending of the state's residents. State by state, the consumers'share ranges from 28 to 89 percent. For all states together, it is 59 percent, findings that generally agree with expectations and with other estimates for single states. Most of the remaining sales tax is on producer inputs. Between 1979 and 1989, the consumers'share increased for 28 states, fell for 17 states, and was unchanged in 1 state.

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2018State and Local Public Finance 2000Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

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