The paper proposes a simple and innovative methodology for measuring the incidence of gambling expenditure in countries …

Public economics has a well-developed literature on tax incidence – the ultimate burdens from tax policy. This … incidence of non-tax regulations, energy efficiency standards, or other environmental mandates. Recent papers find that mandates …

focus is on the incidence of the subsidy, i.e., we ask how much of the € 2,500 buyer subsidy is captured by the supply … subsidy amount. However, the incidence was heterogeneous across price segments. Subsidized buyers of cheap cars paid more than …

highlight the role of international market responses for the incidence across heterogeneous households. We consider three …

In this paper we apply the meta-regression technique to survey the empirical literature on the economic incidence of …

renewable energies sources, usually for around 15 years after the installation of the plant. We study the incidence of wind … order to identify the incidence share we exploit quasi-experimental variation in wind strength across 270 non-urban counties … incidence share of 15%, we find that wind turbine subsidies account for roughly 4% of overall agricultural income of land owners …

incidence of changes in input prices across industries, with consumers bearing a smaller share of the burden than standards …

We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings … about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours … information. When the location of kinks does not change significantly, estimates represent equilibrium incidence and are less …

We show strong overall and heterogeneous economic incidence effects, as well as distortionary effects, of only shifting … statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …