Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices
Year of publication: |
September 2018
|
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Authors: | Rozema, Kyle |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 3, p. 427-450
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Subject: | tax incidence | consumption taxes | supply chain | Lieferkette | Supply chain | Steuerinzidenz | Tax incidence | Steuerwirkung | Tax effects | Verbrauchsteuer | Excise tax | Zigarette | Cigarette |
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