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Tax Incidence in the Presence of Tax Evasion
Doerrenberg, Philipp; Duncan, Denvil - 2014
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...
Persistent link: https://www.econbiz.de/10010352255
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Tax Elasticity of Border Sales: A Meta-Analysis
Huynh, Dat; Sokolova, Anna; Tosun, Mehmet S. - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013426374
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Welfare Improving Tax Evasion
Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 2020
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...
Persistent link: https://www.econbiz.de/10012270161
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The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower … increases in alcohol excise taxes reduce heavy alcohol consumption. Using data from the Nielsen Homescan we investigate the … effects of a large excise tax increase that raised alcohol prices. The results show that heavy drinkers reduce purchases, and …
Persistent link: https://www.econbiz.de/10013351867
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that … limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits … construct representative and consistent measures of alcohol prices and sales from scanner data collected for hundreds of …
Persistent link: https://www.econbiz.de/10012269876
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The Wedge
Goerke, Laszlo - 1999
It is often argued that the quantity which is traded on the market is independent of the side of the market which is taxed. However, this assertion need not hold, especially in imperfectly competitive markets like that for labour. Taking an efficiency wage economy as an example, it is shown that...
Persistent link: https://www.econbiz.de/10010262292
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Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares
Wozny, Florian - 2024
The tax incidence is central to the effectiveness of taxation. In this paper, I examine the pass-through rate of an air passenger tax to airfares. Additionally, I analyse its impact on passenger numbers, air transport capacity, and the interaction with supply and demand elasticity. For...
Persistent link: https://www.econbiz.de/10014533931
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How Do Stamp Duties Affect the Housing Market?
Davidoff, Ian; Leigh, Andrew - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10010319569
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Business taxation and wages: Evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
Persistent link: https://www.econbiz.de/10010283978
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Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?
Bozio, Antoine; Breda, Thomas; Grenet, Julien - 2019
We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited...
Persistent link: https://www.econbiz.de/10012141139