haku: @indexterm TAXATION / yhteensä: 1872
viite: 169 / 1872
| Tekijä: | Ruffle, B.J. |
| Otsikko: | Tax and subsidy incidence equivalence theories: experimental evidence from competitive markets |
| Lehti: | Journal of Public Economics
2005 : AUG, VOL. 89:8, p. 1519-1542 |
| Asiasana: | Microeconomics Subsidies Taxation |
| Kieli: | eng |
| Tiivistelmä: | This article examines both tax equivalence and an analogous theorem for subsidies using competitive laboratory markets. The tax incidence equivalence holds that the burden of a unit tax on buyers and sellers is independent of who actually pays the tax. The results suggest strong support for both theories. However, the support requires sufficiently large markets. |
SCIMA