The legal incidence of ad valorem taxes matters

被引：0
作者：
Wilfried Pauwels
Fred Schroyen
机构：
[1] University of Antwerp,Department of Economics
[2] NHH Norwegian School of Economics,Department of Economics
来源：
Journal of Economics | 2024年 / 142卷
关键词：
Economic incidence; Legal incidence; Statutory incidence; Ad valorem taxes; Invariance theorem; H22;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
It 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.
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页码：199 / 211
页数：12
相关论文
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  • [1] Picard P(2001)On the equivalence of taxes paid by employers and employees Scott J Political Econ 48 461-470
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  • [4] Slemrod J(undefined)undefined undefined undefined undefined-undefined
  • [5] Gillitzer C(undefined)undefined undefined undefined undefined-undefined
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