Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
收藏NBER2013-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w19410
下载链接
链接失效反馈官方服务：
资源简介：
The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for example when the ability to evade taxes differs across
提供机构：
美国国家经济研究局
创建时间：
2013-09-01
