Tax incidence under oligopoly: a comparison of policy approaches

Article Abstract:

A study was conducted to analyze a methodology for evaluating tax incidence characterized by familiar forms of taxation in a general and analytical framework. A shift parameter in a generalized tax schedule was utilized to carry out the analysis under oligopoly. The study also examined multiple instruments within a tax structure and different dual policy approaches. Results indicated that the degree of tax shifting in an oligopoly is inversely correlated to the elasticity of the tax schedule.

Tax Law, Models, Taxation, Oligopolies

---

Tax and subsidy incidence equivalence theories: experimental evidence from competitive markets

Article Abstract:

The tax incidence equivalence holds that the burden of a unit tax on buyers and sellers is independent of who actually pays the tax. This is often mistaken for economic incidence. A study testing the tax incidence equivalence and analogous theorem for subsidies, is presented.

Administration of General Economic Programs, Grants to Business, Subsidies

---

The corporation as a tax shelter: Evidence from recent Israeli tax changes

Article Abstract:

The shifting of income between the corporate and personal income taxes using tax data from Israel is analyzed.

Personal Income Taxes, Corporate Income Taxes, Personal income tax

Similar abstracts:

• Abstracts: An analysis of inefficiencies in banking: a stochastic cost frontier approach. Capital regulation and bank lending
• Abstracts: From 'Normal Incidents' to political crises: Understanding the selective politicization of policy failures. Labour politics and democratic transition in South Korea and Taiwan
• Abstracts: Taxation base in developing countries. A comparison between economic systems with an application to transition
• Abstracts: Optimal unemployment insurance. Employment turnover and the public allocation of unemployment insurance. Benefit entitlement and unemployment duration: the role of policy endogeneity
• Abstracts: Challenges in performance auditing: How a state auditor with intriguing new performance auditing authority is meeting them

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.