6. Does the proposal maintain the distribution of taxes (i.e., is the proposal distributionally neutral)? If not, who will be paying more in taxes

6. Does the proposal maintain the distribution of taxes (i.e., is the proposal distributionally neutral)? If not, who will be paying more in taxes and who will be paying less? If so, what features of the proposal are in place to ensure that it will remain distributionally neutral? 7. What type of distributional analysis was done? What time period is covered? For example, does the distributional analysis measure the lifetime or annual effects of the tax system? How is ability to pay (income, consumption, or wealth) measured? What is the unit of analysis (individuals, households, or taxpaying units)? What assumptions are made about tax incidence (e.g., who is assumed to pay the corporate income tax)? What taxes are covered in the distributional analyses? What measures (e.g., tax rates, share of tax liability) are being used to calculate the distribution of tax burden?