Alm, James; Kaempfer, William H. - In: Public Finance Review 30 (2002) 1, pp. 27-40
Since 1971, the City of Boulder, Colorado, has imposed a tax of 5% on the price of admission to all public events, including movies, concerts, and theatrical performances. However, the city has recently been sued by theater owners on the grounds that the theater owners bear the burden of the tax...