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Wayfair, states gained authority to require out-of-state firms with no physical presence but sufficient economic presence, or nexus, to collect the sales tax, thereby shifting compliance responsibility from consumers and onto sellers. Legislatures quickly adopted laws requiring supply-side compliance wit...
On the Shifting and Incidence of Taxationby E. R. A. Seligmandoi:10.2307/2956043Review by: C. F. BastableEconomic Journal
The adverse consequences of non-neutral taxation and graduated tax rates, and the resulting impact on "social equity," are not displayed in the so-called burden tables used to inform the publicpolicy debate or votes in Congress. A system that took full accountof how taxes are shifted would ...
aus dem Moore, Nils. 2016. "Shifting the Burden of Corporate Taxes - Heterogeneity in Direct Wage Incidence", Beitrage zur Jahrestagung des Vereins fur Socialpolitik 2016: Demographischer Wandel - Session: Corporate Taxes and Firm Behavior, No. B11-V1....
This note shows that, in order to impose any burden on consumers, the urban land tax needs to be supplemented by planning controls to prevent consumers on the urban margin shifting to the rural area in order to escape the tax. It also shows that the incidence of the tax between consumers...
As can be seen in the graphs below, how the tax burden between buyer and seller varies with the elasticity of demand and supply can be shown without shifting either the demand or supply curve. In graph #1, buyer and seller share the tax burden equally, since their elasticities are unitary...
It is conventional in the sports economics literature to assume that professional sports teams are local monopolists and that stadium attendance below capa
EMPIRICAL RESEARCH INTO THE SHIFTING OF THE CORPORATE INCOME TAX OF LIFE INSURANCE COMPANIES (INCOME TAX). Scope and method of study. Using an "events study" methodology, this research analyzed the market's assessment of the economic incidence of the corporate ... SR Fouch - OKLAHOMA STATE UNI...
2) shifting of taxation 赋税转嫁3) shifting losses to 转嫁负担4) scot [英][skɔt] [美][skɑt] 税赋负担 例句>> 5) tax burden shift 税负转嫁 1. Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,...