there was also a piece in Challenge by Howard Chernick (Hunter College) and Andy Reschovsky (UW/Madison), responding to papers by Poterba and Bob Schwab (U of Md).
This was an issue in a bigger debate about annual versus 'lifetime' tax incidence. I can expand if anyone is interested, but in a nutshell everything looks less regressive in a lifetime incidence framework because you eliminate the effect of those in retirement whose consumption exceeds their income.
CBO hasn't done anything on this for a long time. It's hard enough to get people to look at the incidence of the income tax.
mbs
>
> You have any info on the incidence of gas taxes by income quantile? I
> don't see anything on the CBO website about that.
>
> Doug
>