Title:

Consumption Taxes and Redistribution

Author:

Isabel Horta Correia (Bank of Portugal)

Journal:

American Economic Review

Year:

2010

Volume:

100

Pages:

1673-1694

JEL codes:

D31 - Personal Income, Wealth, and Their Distributions
H23 - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H25 - Business Taxes and Subsidies