Excerpt from The Burdens of Local Taxation Who Bears Them Part of the tax, therefore, falls finally upon the farmers themselves, so far as they are consumers of their own products, and part upon all other consumers of farm prod ucts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

We study the incidence of local taxes on the welfare of heterogeneous residents. A structural model of imperfectly mobile households who differ in terms of income and family status allows us to back out preferences for local public goods and mobility parameters that vary by family status. We calibrate the model with plausibly causal tax-base and housing-price elasticity estimates. Based on municipality-level data for Switzerland, we find that households with children have stronger preferences for locally provided public services and are less mobile than households without children. This in turn implies that the burden of local taxes is mainly borne -- linearity of taxes and capitalization into lower housing notwithstanding -- by above-median income households without children.

Study of the tax burden on US families in 1966. Estimates the effect of all U.S. taxes on the distribution of income by size of income and by other characteristics of the taxpaying population.

In Who Bears The Lifetime Tax Burden? Fullerton and Rogers estimate lifetime wage profiles, categorize individuals into lifetime income groups, and re-estimate the pattern of earnings over the lifetime for each group. They use a general equalibrium model that encompasses household demands, work effort, and savings, and they calculate the distribution of burdens for each current tax. Because their model includes all major U.S. federal, state, and local taxes, it can be used to simulate the effects of changes in any of those taxes on investment, productivity, resource allocation, and the distribution of burdens -- Publisher.