Marion, Justin; Muehlegger, Erich - In: Journal of Public Economics 95 (2011) 9-10, pp. 1202-1212
The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the literature testing the main predictions of the tax incidence model is sparse. In this paper, we examine the pass-through rate of state gasoline and diesel taxes to retail prices, and...
