Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
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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
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美国国家经济研究局创建时间：
2013-09-01
