What is it about?
This paper examines the effect of a recession on tax burden shifting. The paper evaluates which income group shares the tax burden during a recession.
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Why is it important?
With changes in tax legislation, it is important to understand how tax burdens change and which income group bears the burden.
Perspectives
Lower income groups disproportionately share tax burdens when there is an economic downturn.
Daren Conrad
University of the West Indies
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This page is a summary of: Tax Burden Shifting: What Happened in Washington, D.C., During the 2007-2009 Recession?, The Review of Black Political Economy, June 2018, SAGE Publications,
DOI: 10.1177/0034644618791586.
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