Tax Incidence.¶
Fullerton, D., & Metcalf, G. E. (2002). Tax Incidence. Handbook of Public Economics.
Cited by¶
2 citations across 2 artifacts.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Elasticity
- In public policy, tax-revenue response to rate (the Laffer intuition), program participation response to benefit level, and turnout response to mobilization cost are all elasticities.
This sourceDerives the result that the tax burden falls on the more inelastic side of a market and surveys revenue–rate responsiveness.
- In public policy, tax-revenue response to rate (the Laffer intuition), program participation response to benefit level, and turnout response to mobilization cost are all elasticities.
Mechanisms¶
- Distributional Incidence Matrix
- The guarding discipline is to treat absent rows as findings the way empty cells are, and to keep per-cell provenance so economic incidence, not nominal incidence,
This sourceDistinguishes nominal liability from economic incidence, which records who ultimately bears a policy’s burden.
- The guarding discipline is to treat absent rows as findings the way empty cells are, and to keep per-cell provenance so economic incidence, not nominal incidence,
Verification¶
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Does it back the claim? Not recorded. Neither this nor any other of the 2 citations of this work carries a recorded support check.
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