The legal incidence of ad valorem taxes matters
Year of publication: |
2024
|
---|---|
Authors: | Pauwels, Wilfried ; Schroyen, Fred |
Published in: |
Journal of economics. - Wien : Springer, ISSN 1617-7134, ZDB-ID 1476543-3. - Vol. 142.2024, 2, p. 199-211
|
Subject: | Ad valorem taxes | Economic incidence | Invariance theorem | Legal incidence | Statutory incidence | Theorie | Theory | Steuerinzidenz | Tax incidence | Steuerwirkung | Tax effects |
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