The Resource Tax incidence, indirect taxes, and transfers

Tax incidence, indirect taxes, and transfers

Label
Tax incidence, indirect taxes, and transfers
Title
Tax incidence, indirect taxes, and transfers
Creator
Subject
Language
eng
Summary
Suggests that it is incorrect to allocate indirect output taxes, such as general sales taxes, to consumption in a tax incidence analysis. Using a simple differential incidence model, it is shown that allocating such taxes to consumption is inconsistent with widely held methodological tenets of tax incidence analysis, and also in practice has produced errors and suggests that allocation of indirect output of taxes to factor earnings avoids these problems
Citation source
Bound in: The distribution of tax burdens. - Cheltenham : Edward Elgar, 2003 ; p. 149-157
http://library.link/vocab/creatorName
Browning, E.K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
incidence of tax
Label
Tax incidence, indirect taxes, and transfers
Instantiates
Publication
Label
Tax incidence, indirect taxes, and transfers
Publication

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