Impact of Indirect Taxes on Distribution of Consumer Expenditure

This article estimates the burden of indirect taxes and makes a detailed analysis of the shifting of their incidence to the ultimate bearer.
The per capita burden of indirect taxation has been estimated for ten fractile groups on the basis of consumer expenditure, separately for rural and urban sectors of West Bengal, and these estimates have been compared with the respective per capita consumer expenditure on 14 groups of food items and 17 groups of non-food items.