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

24 Pages Posted: 17 Dec 2010  

Andreas Weida

Independent; Council Secretariat

Date Written: 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.

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

JEL Classification: E62, H22, D30

Suggested Citation

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

Andreas Weida (Contact Author)

Independent ( email )

No Address Available

Council Secretariat ( email )

Rue de la Loi
Brussels, 1048
Belgium
0032-2-281.8605 (Phone)

Paper statistics

Downloads
75
Rank
256,542
Abstract Views
525