Tax incidence and evasion
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- STATUS
- Not Recruiting
Summary
A well-known result in the field of public finance is that a tax that is imposed on sellers will be shifted, at least partially, to the buyers of the taxed good. The standard micro-economic theory of taxation makes two predictions about how much of the tax will be shifted to buyers. First, the amount of the tax that is shifted to buyers is relatively low if buyers are relatively more responsiveness to price changes than sellers. Second, the amount of the tax that is borne by the buyers is the same as if the tax were imposed on buyers. This latter result is referred to as tax equivalence. The purpose of this project is to determine if these theoretical predictions hold in the presence of tax evasion.
Description
A well-known result in the field of public finance is that a tax that is imposed on sellers will be shifted, at least partially, to the buyers of the taxed good. The standard micro-economic theory of taxation makes two predictions about how much of the tax will be shifted to buyers. First, the amount of the tax that is shifted to buyers is relatively low if buyers are relatively more responsiveness to price changes than sellers. Second, the amount of the tax that is borne by the buyers is the same as if the tax were imposed on buyers. This latter result is referred to as tax equivalence. The purpose of this project is to determine if these theoretical predictions hold in the presence of tax evasion.
Details
| Condition | healthy |
|---|---|
| Age | 100years or below |
| Clinical Study Identifier | TX8839 |
| Last Modified on | 19 February 2024 |
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