Excise taxes, tax incidence, and the flight to quality : evidence from scanner data
Year of publication: |
2013
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Authors: | Espinosa, Javier ; Evans, William N. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 41.2013, 2, p. 147-176
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Subject: | cigarettes | excise taxes | tax incidence | scanner data | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | Verbrauchsteuer | Excise tax | Tabaksteuer | Tobacco tax | Theorie | Theory |
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