During the U.S.-China trade war, the U.S. punitive tariffs were almost entirely borne by U.S. importers. In contrast …, only 68% of China's retaliatory tariffs were paid by Chinese importers. The puzzling difference between the U.S. and China … product-level tariff pass-through and show that a higher ratio of import demand elasticity over export supply elasticity leads …

) develops a formula for estimating the elasticity of value-added with respect to the statutory tax. We show that the marginal … excess burden of the tax on suppliers is measured by this elasticity, extending Feldstein.s analysis of the elasticity of … transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …

potential gains from international tax policy coordination. -- tax competition ; corporate income tax base elasticity …

education should be effectively subsidized if, and only if, the elasticity of the earnings function is increasing in education …. The strength of second-best subsidization increases in the elasticity of the elasticity of the earnings function. This … second-order elasticity rule extends the well-known Ramsey-Boiteux Inverse Elasticity Rule. -- endogenous choice of education …

a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … elasticity estimate of -0.51 and an income elasticity estimate of 0.13, whereas OLS produces estimates that conflict with …