Abstract

http://ssrn.com/abstract=1726283
 
 

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Incidence of Indirect Taxes - Are There Rules of Thumb for Policy-Makers?


Andreas Weida


affiliation not provided to SSRN

December 16, 2010


Abstract:     
The paper summarizes recent empirical studies on indirect tax incidence and assesses whether the robust explanations from theory and earlier empirical results are confirmed. Although there are a number of influence factors of tax incidence in real markets which have to be analysed on a case-by-case basis, some cautious rules-of-thumb can be deducted which might bring tax policy more in line with both traditional and more recent conclusions.

Number of Pages in PDF File: 24

Keywords: Tax Incidence, Indirect Tax, Tax Policy, VAT

JEL Classification: E62, H22, D30

working papers series


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Date posted: December 17, 2010  

Suggested Citation

Weida, Andreas, Incidence of Indirect Taxes - Are There Rules of Thumb for Policy-Makers? (December 16, 2010). Available at SSRN: http://ssrn.com/abstract=1726283 or http://dx.doi.org/10.2139/ssrn.1726283

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Andreas Weida (Contact Author)
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