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
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  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
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                   Percentage of
                   distribution   Spending-saving    Percent of sales
                      of               ratio           tax reducing
    Income         consumption                         
     class          spending     Spending   Saving   Spending  Saving
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  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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