Appendix A

                       STATISTICAL WORKSHEETS

                                  1

 Distributions of consumption spending and saving by income classes,
                                1941
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                      Consumption spending           Saving
                      _____________________ _________________________
                   Percentage   Cumulative   Percentage    Cumulative  
    Class         distribution distribution distribution  distribution
_____________________________________________________________________
  Under - $   500      1.2          1.2          -1.6          -1.6
$   500 -     750      2.2          3.4          -1.1          -2.7
    750 -   1,000      3.2          6.6          - .8          -3.5
  1,000 -   1,250      4.7         11.3          - .5          -4.0
  1,250 -   1,500      6.2         17.5            .2          -3.8
  1,500 -   2,000     12.2         29.7           1.8          -2.0
  2,000 -   2,500     12.1         41.8           3.8           1.8
  2,500 -   3,000     10.3         52.1           4.8           6.6
  3,000 -   4,000     13.3         65.4           9.1          15.7
  4,000 -   5,000      9.0         74.4           8.7          24.4 
  5,000 -  10,000     12.0         86.4          19.2          43.6 
 10,000 -  20,000      6.2         92.6          17.4          61.0
 20,000 -  50,000      4.7         97.3          20.0          81.0
 50,000 - 100,000      1.4         98.7           8.2          89.2
   Over   100,000      1.3        100.0          10.8         100.0

       Total         100.0                      100.0

Derived from measures developed by Mr. Vickrey for his tax burden distribution study.


                 Distribution of burden of sales tax
         (measured by distribution of consumption spending) 
          upon spending and saving, by income classes 1941,
         assuming proportional effect on spending and saving
____________________________________________________________________
                   Percentage of
                   distribution   Spending-saving    Percent of sales
                      of               ratio           tax reducing
    Income         consumption                         
     class          spending     Spending   Saving   Spending  Saving
_____________________________________________________________________
  Under - $   500      1.2        100.0 /1/   /1/       1.2      -
$   500 -     750      2.2        100.0 /1/   /1/       2.2      -
    750 -   1,000      3.2        100.0 /1/   /1/       3.2      -
  1,000 -   1,250      4.7        100.0 /1/   /1/       4.7      -
  1,250 -   1,500      6.2         99.4        .6       6.2      -
  1,500 -   2,000     12.2         96.4       3.6      11.8      .4 
  2,000 -   2,500     12.1         92.6       7.4      11.2      .9
  2,500 -   3,000     10.3         89.4      10.6       9.2     1.1 
  3,000 -   4,000     13.3         85.4      14.6      11.4     1.9 
  4,000 -   5,000      9.0         80.5      19.5       7.2     1.8 
  5,000 -  10,000     12.0         71.5      28.5       8.6     3.4 
 10,000 -  20,000      6.2         58.8      41.2       3.6     2.6
 20,000 -  50,000      4.7         48.0      52.0       2.3     2.4
 50,000 - 100,000      1.4         40.0      60.0        .6      .8 
   Over   100,000      1.3         33.0      67.0        .4      .9

      Total          100.0         80.0      20.0      83.8    16.2
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FOOTNOTE TO TABLE
/1/ Dissaving. Since it would be illogical to consider the tax as reducing the dissaving, for these classes the tax is assumed to exercise all of its effect on consumption spending. This probably overstates somewhat the effect of the tax on consumption expenditure, since it is likely that dissaving by these classes is somewhat increased.

Measures of distribution derived from Mr. Vickrey's study on tax burden distribution.