Koutsouvelis, Panayotis N.; Papastathopoulos, Avraam - In: Advances in management & applied economics 3 (2013) 1, pp. 61-76
The importance of the tax incidence is obvious both for academics and for policymakers. Using data of HICP and CT_HICP, it is proposed in this article that the influence of CT_HICP of the imposition of indirect taxes determines the extent of tax incidence and the contribution of indirect taxes...