Analysis of the lifetime effects of taxation is severely constrained by data
limitations, so it is not surprising that there have been few studies. It is
necessary to use simulation methods: examples include Cameron and Creedy
(1995); Casperson and Metcalf (1993); Cornwell and Creedy (1996); Davies et
al. (1984); Fullerton and Rogers (1993); Harding (1994); and Poterba (1989).
When discussing some of the general problems of examining taxation in
lifetime terms, Fullerton and Rogers (1991, p. 21)