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Sales Taxes and Prices: An Empirical Analysis

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NBER1998-07-01 更新2025-01-04 收录
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One of the most fundamental questions in public finance is who bears the burden of taxes -- the incidence of taxation.' Our understanding of incidence from an empirical standpoint is quite meager. Indeed, there seems to be little evidence even in the case that is theoretically the easiest -- partial

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1998-07-01
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