oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

A digressive tax such as a variable rate sales tax or a tax on price gives firms an incentive for expanding output …. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse … a tax on price with respect to efficiency and practical policy appeal. In particular, we show how tax reforms based only …

Economic agents who face the diversity of tax systems demand condensed but sophisticated information on effective tax … burdens. We analyse common features and differences between important forward-looking concepts of measuring effective tax …

distortionary taxes in the tax system. …

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 … most from business tax shifting, indicating that business-tax incidence involves distributional effects. Finally, we find …

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 … most from business tax shifting, indicating that business-tax incidence involves distributional effects. Finally, we find …

well as empirically the incidence of removing this corporate income tax exemption. The empirical analysis is carried out … the corporate income tax exemption would inflict a burden on labour equal to about 6 times the amount of additional … corporate tax revenue collected from the companies operating in its free trade zones. …

Tax Liability Side Equivalence (tax LSE) claims that the statutory incidence of a tax is irrelevant for its economic … providing high efforts. Tax LSE is theoretically predicted to hold in gift-exchange markets if workers' effort choices … test tax LSE in a gift-exchange market and find that it holds surprisingly well. …