Borck, Rainald; Engelmann, Dirk; Müller, Wieland; … - In: Southern Economic Journal 68 (2002) 3, pp. 672-682
In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax...