Chapter 26 Tax incidence

摘要: Abstract This chapter reviews the concepts, methods, and results of studies that analyze incidence taxes. The purpose such is to determine how burden a particular tax allocated among consumers through higher product prices, workers lower wage rate, or other factors production rates return those factors. methods might involve simple partial equilibrium models, analytical general computable models. In model, shown depend on elasticity supply relative demand. Partial models also are used consider cases with imperfect competition. two-sector be imposed either commodity, factor production, in one sector. original use this model corporate income as capital only sector, can show when falls shared labor. has been applied property tax, have calculate overall each group. Because total stock fixed however, dynamic required affects accumulation, future rates, burdens. Such provide computational results. most elaborate recent lifetime Finally, policy process.