This paper estimates the distributional incidence of gasoline taxes in Chile, using the V and VI Family Budget Surveys for this purpose. Tax incidence is estimated based on income and expenditures distribution to consider potential differences between transitory and permanent income. As a...

Gasoline taxes usually represent a large fraction of gasoline prices. For this reason, when prices hike public pressure increases to either reduce or eliminate the tax to provide relief to consumers, which implicitly assumes that a tax reduction would be passed on completely to consumers....

This paper examines the effects of state corporate income taxes on the location of foreign direct investment, taking into account the state governments' behavior when setting taxes. Ignoring the tax setting behavior of states may bias the estimate of the tax effects on foreign direct investment....