individual demand by area with data on supplier entry in those markets. Applying a tax to broadband in 1998 would have reduced … conventional model also dramatically understates the share of tax burden that would have been borne by customers …

security) tax shared between employers and employees. There is clear evidence, however, of widespread non-compliance with the … social security tax. This paper empirically compares the incidence of health insurance coverage among U.S. workers to the … pattern of compliance with the social security tax among Spanish workers. The main finding of this paper is that these two …

deadweight loss, but it is still substantial. We estimate that the present value of the gain from replacing the distortionary tax … tax. Replacing the existing system with a consumption-type value-added tax would give even greater gains than those from … switching to a proportional income tax …