Add to ORKGIt is well known that, for a specific tax, its economic incidence does not depend on which side of the market has the legal obligation to pay the tax. In this paper, we show that, for an ad valorem tax, this legal incidence does matter for the economic incidence. In particular, when a government imposes an ad valorem tax rate on the sale of a commodity, the resulting reduction in the market equilibrium level of sales will be larger when sellers are obliged to pay the tax than when buyers are obliged to pay the tax
There is perhaps no more important question in public finance than who ultimately bears the burden o...
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of tax...
There is perhaps no more important question in public finance than who ultimately bears the burden o...
In theory, the incidence of a tax should be independent of which side of the market it is levied on....
In theory, the incidence of a tax should be independent of which side of the market it is levied on....
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
Although a basic theoretical principle in public economics assumes that individuals optimize fully w...
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
Although a basic theoretical principle in public economics assumes that individuals optimize fully w...
This paper presents a methodological approach for the analysis of tax incidence that encompasses fam...
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
AbstractTaxation is at the heart of citizens’ relationship with the State. Taxes have significant ef...
While a basic theoretical principle in public economics assumes that individuals optimize fully with...
According to economic theory, the incidence of a unit tax is independent of the statutory assignment...
Abstract: A basic tenet in microeconomics is tax incidence equivalence, which holds that the burden ...
There is perhaps no more important question in public finance than who ultimately bears the burden o...
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of tax...
There is perhaps no more important question in public finance than who ultimately bears the burden o...
In theory, the incidence of a tax should be independent of which side of the market it is levied on....
In theory, the incidence of a tax should be independent of which side of the market it is levied on....
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
Although a basic theoretical principle in public economics assumes that individuals optimize fully w...
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
Although a basic theoretical principle in public economics assumes that individuals optimize fully w...
This paper presents a methodological approach for the analysis of tax incidence that encompasses fam...
While a basic theoretical principle in public economics assumes that individuals’ behaviour is fully...
AbstractTaxation is at the heart of citizens’ relationship with the State. Taxes have significant ef...
While a basic theoretical principle in public economics assumes that individuals optimize fully with...
According to economic theory, the incidence of a unit tax is independent of the statutory assignment...
Abstract: A basic tenet in microeconomics is tax incidence equivalence, which holds that the burden ...
There is perhaps no more important question in public finance than who ultimately bears the burden o...
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of tax...
There is perhaps no more important question in public finance than who ultimately bears the burden o...