During the past decade, dozens of countries, regions, and cities have enacted taxes on
sugar-sweetened beverages (SSBs). They have been primarily motivated by a desire to …

This chapter reviews the concepts, methods, and results of studies that analyze the
incidence of taxes. The purpose of such studies is to determine how the burden of a …

This paper examines the employment impact of British Columbia's revenue-neutral carbon
tax implemented in 2008. While all industries appear to benefit from the redistributed tax …

Using census microdata on multistate firms and their organizational forms, we estimate the
impact of state taxes on business activity. For C corporations, employment and the number …

This paper estimates the incidence of state corporate taxes on the welfare of workers,
landowners, and firm owners using variation in state corporate tax rates and apportionment …

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of
German municipalities exploiting 6,800 tax changes for identification. Using event study …

This paper provides evidence that prices respond significantly more strongly to increases
than to decreases in value-added taxes (VATs). First, using two plausibly exogenous VAT …

Using two strategies, we show that consumers underreact to taxes that are not salient. First,
using a field experiment in a grocery store, we find that posting tax-inclusive price tags …

内容提要: 本文利用城市住户调查资料考察了中国增值税, 消费税和营业税这三项主要的间接税
在不同收入群体的负担情况. 我们的研究表明, 低收入家庭收入中负担增值税和消费税的比例 …

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component
of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is …