incidence of changes in input prices across industries, with consumers bearing a smaller share of the burden than standards …

Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly …, impeding the identification of incidence from the four estimated reduced-form effects. Assigning consensual values to the … unidentified parameters, we find that the incidence share born by firm-owners is closer to 25% than 40%. …

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory …

prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important … determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax. …

intensity of various non-pharmaceutical interventions to study their dynamic effects on the daily incidence of COVID-19 and on …

find that the impact of an increase in the tax rate is to lower house prices, suggesting that the economic incidence of the …

This paper studies the fiscal incidence of a fiscal reform consisting of a reduction in employers' social insurance … the reform. -- fiscal incidence ; social contribution ; payroll tax ; tax on value added ; social VAT …

informal employment and to analyze its determinants. We demonstrate that the incidence of informal employment varies across the …