Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022
salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax … salience and market structure interact when considering tax incidence and the marginal excess burden. We estimate the necessary …. We calibrate our new formulas and conclude that essentially all of the incidence of sales taxes falls on consumers, and …