On the Shifting and Incidence of Taxationby E. R. A. Seligmandoi:10.2307/2956043Review by: C. F. BastableEconomic Journal
Understanding tax incidence is crucial for policymakers, as it helps them evaluate the impact of taxes on different stakeholders and make informed decisions. It also allows economists and researchers to analyze the efficiency and equity implications of taxation. So, the next time you come across a ...
An illustrated tutorial that explains how taxes affect supply and demand based on the elasticity of both supply and demand and how the burden of taxation is shared between buyer and seller, with illustrated examples showing the tax incidence of payroll t
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....
thereby shifting compliance responsibility from consumers and onto sellers. Legislatures quickly adopted laws requiring supply-side compliance with and remittance of the sales tax by the affected firms. The legislative responses came in two waves. The first wave, which asserted an economic nexus standar...
governments usually select products such as cigarettes and alcohol, demand for which is highly price-inelastic, in order to ensure that buyers bear the burden of the tax and that the effects upon suppliers and employment are minimized. SeeTAXATION,VALUE-ADDED TAX,PRINCIPLES OF TAXATION,LUMP SUM ...
The Shifting and Incidence of TaxationLooks at the history of the theories of taxation by studying taxes on agricultural land, real estate taxes, and mortgage taxes. Also studies many theories on taxes from Capitalization theory, Eclectic theory, and Agnostic theories, among others....
Seasonal effects are the most pronounced in periods with high demand. I extend the literature by providing fresh evidence of tax incidence in the airline industry and complementing the over-shifting results found in other industries.doi:10.1080/00036846.2020.1808179Shih-Hsien ChuangApplied Economics...
The Theory of Incidence of Sales TaxationStudies tax policy and the gap between the economic world and the doctrines of tax shifting and incidence that are relied upon by those who formulate tax policy.
Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel TaxIndian TribesState TaxationMultijurisdictional TaxationThe law regarding state taxation in Indian country is one of the last bastions of legal formalism in tax law jurisprudence. The ...