reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between …

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 …

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

Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly …, impeding the identification of incidence from the four estimated reduced-form effects. Assigning consensual values to the … unidentified parameters, we find that the incidence share born by firm-owners is closer to 25% than 40%. …

of the United States to estimate the initial incidence of a carbon tax across states. Geographic differences in incidence …, geographic differences in incidence are substantially smaller than the differences across income groups. …

overlapping-generation and microsimulation models of the United States to estimate the initial incidence. We find that while … carbon taxes are regressive, the incidence depends much more on how carbon tax revenue is used. Recycling revenues to cut …

true for tax incidence. Tax burden weighs more on the urban, followed by rural and semi-urban population. Putting the two …

Tax credits have been a popular way to alleviate in-work poverty. The assumption is typically that the incidence is on … paper investigates the incidence of the Working Families Tax Credit in the UK introduced in 1999, which unlike similar tax …