Comparing the Incidence of Taxes (Higgns et al.)

Comparing the incidence of taxes and social spending in Brazil and the United States by Sean Higgins, Nora Lusting, Whitney Ruble, and Timothy Smeeding published by CGDEV (3/2014). “We perform the first comprehensive fiscal incidence analyses in Brazil and the US, including direct cash and food transfers, targeted housing and heating subsidies, public spending on education and health, and personal income, payroll, corporate income, property, and expenditure taxes…”

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