
	Where results make sense

Topic: Tax incidence

Related Topics

poll tax

sales tax

tax, tariff and trade

value added tax

Goods and Services Tax

tax evasion

property taxes

Goods and Services Tax Canada

inheritance tax

Progressive Taxes

flat tax

In the News (Thu 16 Feb 12)

EXECUTIVE POWER

Iran

ANALYSIS

Pakistan

Family compact

	Tax Exemptions & Tax Incidence Report
		A tax rate of 0.25 percent is applied to the apportioned tax base to determine the tax on taxable capital.
		Tax payments and tax reports are due annually to the Comptroller of Public Accounts on May 15 and cover the taxpayer’s previous fiscal year.
		A nonprofit corporation is exempt from the franchise tax if the corporation is organized and operated primarily to obtain, manage, construct, and maintain the common property in or of a residential condominium or residential real estate development and the collective individual resident owners control at least 51 percent of the votes of the corporation.
	www.window.state.tx.us /taxinfo/incidence/fran.html (5050 words)

	[No title]
		Despite the fundamental role of tax incidence in the study of public finance, there is surprisingly little empirical analysis that sheds light on who bears the burden of taxes.
		In real terms the tax increase has obviously not been as large as indicated in Figure 1, but presenting the data in nominal terms demonstrates that there are many policy-driven tax changes over the period of analysis from which we can generate estimates of tax incidence.
		It is well-known the split of the tax between consumers and producers depends upon the relative elasticities of demand and supply; consumers bear relatively more of the tax burden the greater is elasticity of supply, and relatively less of the burden the greater is the elasticity of demand (in absolute value).
	www.aysps.gsu.edu /people/working/AlmSennogaSkidmore-GasTaxIncidence-Submission.DOC (5236 words)

	Tax Incidence, Tax Burden, and Tax Shifting: Who Really Pays the Tax?
		Taxes on inputs are borne largely by the suppliers of the inputs if those inputs have no good alternative uses (inelastic supply), but are borne largely by the consumers of the product if the inputs are readily shifted to other uses (elastic supply).
		The tax bias against saving that was built into the income tax may have been seen as a way of putting a kinder face on capitalism and defending the free market and private property against the foreign ideologies of fascism, national socialism, and communism that seemed to be sweeping the world in the 1930s.
		The personal income tax, however, which falls on labor and capital income of individuals, is routinely described as falling entirely on individual income earners in the form of lower after-tax incomes, with none borne by the consumers of their output.
	www.heritage.org /Research/Taxes/cda04-12.cfm (13255 words)

	Corporate and Consumption Tax Incidence in an Open Economy (Site not responding. Last check: 2007-10-16)
		Capital moves out of the taxed sector and into the untaxed sector, leading to a situation in which the gross rate of return goes up in the taxed sector (because the corporate capital stock is smaller) and the general rate of return in the untaxed sector goes down (because its capital stock is now larger).
		He notes that when we speak of corporation tax incidence in an open economy, we are considering two major links between this economy (the one where the tax change is taking place) and the rest of the world.
		In contrast to the incidence of a CIT, the safety valves through which the tax wedge caused by a VAT work their way through in the price structure is simply the price paid by consumers.
	www.accf.org /publications/reports/sr-corpconstax1994.html (2264 words)

	Tax Exemptions & Tax Incidence Report
		Motor vehicle sales tax does not apply to interstate motor vehicles, trailers, and semitrailers unless they cease to be used interstate within one year of the date the vehicle was purchased in Texas or the date the vehicle was first brought into Texas.
		Motor vehicle sales tax does not apply to the sale or use of a farm machine, trailer, or semitrailer for use primarily for farming and ranching, including the rearing of poultry and use in feedlots.
		Motor vehicle sales tax does not apply to a motor vehicle purchased or rented by a residential child-care facility for the primary purpose of transporting the children residing in the facility.
	texasitacademy.org /taxinfo/incidence/motor.html (784 words)

	Economics Interactive
		Tax evasion occurs when the entities (economic agents) intended by government use illegal strategies to avoid paying taxes, and is in contrast to tax avoidance, which is the use of legal tax loopholes to avoid taxation.
		A tax subsidy is the reduction in tax burden that occurs when a provision of the tax law permits an economic agent (an individual or firm) to reduce or completely avoid a tax.
		A tax wedge is sometimes used to refer to the sum of the consumer and producer surpluses lost as a consequence of a tax.
	www.unc.edu /depts/econ/byrns_web/Economicae/EconomicaeT.htm (2790 words)

	rediff.com: Service tax incidence foxes insurers
		Insurance companies are in a dilemma over the five per cent service tax to be levied on agents.
		The industry is still awaiting for the notification on the service tax levy, in terms of how it will be levied and on what commissions.
		If they choose to absorb the tax burden and pay the tax on behalf of the agents, the effective cost of commission could exceed the permissible 40 per cent cap as laid down by the regulator.
	www.rediff.com /money/2002/aug/08tax.htm (464 words)

	The Encyclopedia of Taxation and Tax Policy (Site not responding. Last check: 2007-10-16)
		Although discussions of tax policy-- how it "works" and what it is, or ought to be, about are far from new (it is as old as the ancient practice of commandeering grain and livestock for a sovereign's use), there is a new and, for many, urgent emphasis.
		These motives and misgivings are why, throughout history, but increasingly today, those of us involved in taxation and tax policy worry about and debate issues ranging from broad questions such as "proper" criteria for distributing the tax payment responsibility, the structure of fiscal relationships among governments, and the practices of evading one's taxpaying responsibilities.
		Included are (i) broad essays on fundamental economic concepts and behavior (e.g., tax incidence, effects of taxes on labor supply, savings, portfolio choice); (ii) more specialized economic and tax concepts (e.g., capital export neutrality, cost of capital, and tax illusion); (iii) essays on each type of tax levied in the United States (e.g.
	www.urban.org /pubs/taxation/preface.html (1251 words)

	Estimating Flat Tax Incidence and Yield
		Switching to the AS flat tax would increase the tax burdens of a majority of taxpayers, and it would significantly redistribute tax burdens, mainly from top-decile to other taxpayers.
		This pattern of redistribution emerges even when the AS version of the flat tax is modified, as some have suggested, to allow both employers and employees to deduct their payroll taxes and employers to deduct all fringe benefit expenses.
		The flat tax would therefore be less progressive than the present system, even if it is significantly modified to favor lower income taxpayers.
	www.taxworld.org /Tax_research/dunbarpogue.htm (452 words)

	Perloff Companion Web Site Chapter 3 -- Incidence of Tax on Restaurant Meals (Site not responding. Last check: 2007-10-16)
		A market in which consumers bear most of the tax incidence is restaurant meals.
		Thus, if these elasticity estimates are correct, a $1-per-meal restaurant tax would raise $8.01 billion in tax revenues and would cause little fall in the number of restaurant meals purchased.
		The tax causes the price consumers pay to rise 97¢ from $10.47 to $11.44 and the price suppliers receive to fall only 3¢ to $10.44.
	occawlonline.pearsoned.com /bookbind/pubbooks/perloff2_awl/chapter3/custom3/deluxe-content.html (291 words)

	Relating to tax incidence study; creating new provisions; amending ORS 173.820; appropriating money; and declaring an ...
		Relating to tax incidence study; creating new provisions; amending ORS 173.820; appropriating money; and declaring an emergency.
		{ + The tax incidence model shall be developed and available for use by the Legislative Revenue Officer by a date that is sufficient to allow the Legislative Revenue Officer to prepare a full tax incidence report to the last House Interim Revenue Committee meeting occurring before January 1, 2001.
		The tax incidence report shall address the following issues: (a) Who bears the ultimate burden of state, local and federal taxation in this state; (b) How the distribution of the burden of taxation has changed over time; and (c) How major new tax proposals affect the distribution of the tax burden.
	www.leg.state.or.us /99reg/measures/hb3400.dir/hb3443.a.html (736 words)

	Minnesota Budget Project - Minnesota Tax Burdens
		Recent tax changes, while reducing taxes for all income levels, have been most advantageous to those in the bottom and top income levels, with smaller benefits for those in the middle.
		In 1998, Minnesotans paid an average of 11.8% of income in state and local taxes, with 8.9% of income being paid for state taxes and 2.9% for local property taxes. After the 2001 legislative session, total state and local taxes for 2003 were estimated to drop to 10.7% of income.
		Over the past several years, Minnesota’s taxes have been cut significantly. Because some of these tax cuts were not yet in effect in 1998, the tax incidence study estimates taxes for 2003, at which time all tax cuts enacted in the 2000 and 2001 legislative sessions will be in effect.
	www.mncn.org /bp/incid01.htm (489 words)

	The Tax Foundation - The Economics of International Taxation
		Tax practitioners point out that transfer pricing is no longer the problem it once was since most revenue authorities – especially in the U.S. – have toughened up their rules in order to abate tax avoidance.
		For the parent, the interest payments are taxed as income, but presumably at a lower tax rate than would be the profits earned by the subsidiary in the higher-taxed country.
		This implies that repatriation taxes reduce aggregate dividend payouts by 12.8 percent, and, in the process, generate annual efficiency losses equal to 2.5 percent of dividends."12 These efficiency losses have the same effect as an additional tax placed on multinational firms and their shareholders, workers, and customers.
	www.taxfoundation.org /research/show/153.html (1525 words)

	Minnesota Budget Project - Minnesota's Taxes
		Minnesota’s tax system is slightly regressive, with high-income Minnesotans paying a smaller percentage of their incomes in state and local taxes than Minnesotans with less income.
		Tax changes made in the surplus years have reduced taxes for all income levels.
		When evaluating tax proposals, Minnesotans should bear in mind the main findings of the Tax Incidence Study: Minnesota's tax system is slightly regressive, individual tax types vary in their impact on Minnesotans on different income levels, and total taxes on all Minnesotans are significantly lower than they were in the past.
	www.mncn.org /bp/incid03.htm (427 words)

	[No title] (Site not responding. Last check: 2007-10-16)
		Economic Incidence: Who pays in the form of higher price paid (for firms) or lower price received (for workers) Without further notice, economic incidence is what we mean by “incidence” In theory, economic incidence does not depend on statutory incidence.
		The burden of a tax falls more heavily on the side of the market that is less elastic.
		Explain the incidence of this tax using the graph.
	web.syr.edu /~xliang/ecn410/5-incidenceReview.doc (857 words)

	West Federal Taxation On-Line News 4-15-04
		In determining the actual incidence of the taxes that are in place, it is critical to cast as wide a net as is possible.
		The Tax Foundation issues data every year about which taxpayers are paying how much federal tax, focusing on the federal income tax that falls on individuals.
		There are two major criticisms of the Tax Foundation studies, both of which would result in an indication of a tax system that is still highly progressive, but not to the same degree as the Tax Foundation shows.
	www.swlearning.com /tax/wft/updates/04news/041504.html (1026 words)

	3. Concepts - 3.3 Revenues: tax incidence studies, user fees, tax reform and globalisation (Site not responding. Last check: 2007-10-16)
		Revenues (taxes, user charges, and donor funds) are often only examined by business organisations that traditionally do not have a poverty or gender-equity focus.
		Tax incidence studies can be used to look at different aspects of tax systems that are relevant to pro-poor and gender-sensitive budget initiatives.
		A major constraint to gender-differentiated tax incidence analysis is lack of data, particularly gender-disaggregated data.
	www.undp.org /gender/CD-Gender-and-Budgets-2004/3.3-revenues.htm (474 words)

	DOR Releases Major Study on Taxes in Wisconsin (Site not responding. Last check: 2007-10-16)
		The last incidence study of Wisconsin taxes was conducted in 1979 for 1974 taxes.
		Thus, a tax incidence study is needed to measure the equity of Wisconsin's current tax system.
		The Tax Incidence Study should serve as a useful tool for policymakers as they consider any and all changes to tax policy in the years to come.
	www.dor.state.wi.us /news/041216pr.html (454 words)

	Tax Incidence (Site not responding. Last check: 2007-10-16)
		Below, two areas of discussion are summarized: (1) changes in tax incidence within a perfectly competitive industry, and (2) comparison of tax incidence across different market structures.
		The relative tax burdens are summarized below in terms of how they change as the elasticity of demand or supply changes.
		The answer is a qualified no. More specifically, consider the effect of a commodity (excise) tax on an industry's price and output, the tax burden of consumers and suppliers, and the welfare of consumers and suppliers.
	www.louisville.edu /~bmhawo01/econpage/341/handouts/incidence.html (340 words)

	PPA 220B
		Incidence of tax not dependent on whether it is levied on S or D
		Incidence of tax dependent on relative elasticities of S and D
		But assume incidence is born in proportion to consumption, and no shifting of income and payroll taxes
	www.csus.edu /indiv/w/wassmerr/ppa220Bm11.htm (492 words)

	Email: Tax Incidence (Site not responding. Last check: 2007-10-16)
		First, employers will take a look at the old wage + FICA that is now their cost of employment, say "it isn't worth employing the last 10,000 workers at this new cost of employment," and fire people.
		In this case, workers have "paid" the tax: the market's response to the imposition of the tax has generated shifts in wages and prices that have reduced worker wages by roughly the amount of the tax.
		Thus most people I hang with think that we are in case (B)--and that most if not all of FICA taxes levied on employers are actually "paid" by workers in the sense that changes in FICA show up as reductions in take-home pay, and not as reductions in firm profits.
	www.j-bradford-delong.net /email/tax_incidence.html (496 words)

	Tax incidence: Who Pays (Site not responding. Last check: 2007-10-16)
		Tax shifting – Some behavior by household can help avoid paying a tax.
		Principle of Neutrality – Ceteris Paribus, taxes that are neutral with respect to economic decisions are generally preferred to taxes that distort economic decisions.
		Taxes that are not neutral impose tax burdens.
	www.eco.utexas.edu /Graduate/Haruvy/eco304k/lecture22.htm (101 words)

	SSRN-Trade Unions and Tax Incidence by Vassilis Rapanos
		The purpose of this paper is to investigate the incidence of a factor-income tax and a consumption tax in a general equilibrium framework, with a unionised sector.
		The wage differential, between the unionised and the non-unionised sector, is set endogenously in contrast with most of the models of the relevant literature.
		The main findings of our analysis suggest that the presence of trade unions affects significantly the tax incidence, which depends not only on factor substitutability and relative factor intensities, but also on the behaviour of the trade union.
	papers.ssrn.com /sol3/papers.cfm?abstract_id=530542 (235 words)

	Tax Incidence and Elasticity Quiz
		P = 15.7 + 0.056 Q. A correct analysis of the economic incidence of a $10 per unit tax levied on buyers could be carried out by:
		(a) the legal incidence of a tax tends to follow its economic incidence.
		(b) the economic incidence of a tax tends to follow its legal incidence.
	econweb.rutgers.edu /blair/102/olquiz/taxelast/quiz3.htm (997 words)

	EconPapers: Tax Incidence (Site not responding. Last check: 2007-10-16)
		The purpose of such studies is to determine how the burden of a particular tax is allocated among consumers through higher product prices, workers through a lower wage rate, or other factors of production through lower rates of return to those factors.
		We review partial equilibrium models, where the burden of a tax is shown to depend on the elasticity of supply relative to the elasticity of demand.
		We also focus on relatively recent models that calculate the lifetime incidence of taxes, with both intratemporal and intertemporal redistribution.
	econpapers.repec.org /paper/nbrnberwo/8829.htm (414 words)

	George R. Zodrow (Site not responding. Last check: 2007-10-16)
		Tax reform in the U.S. and developing countries and state and local public finance.
		"Tax Incidence," in Encyclopedia of Taxation and Tax Policy, Second Edition, Joseph Cordes, Robert Ebel, Jane Gravelle (editors), Urban Institute and National Tax Association, forthcoming.
		"Tax Incidence," in Encyclopedia of Taxation and Tax Policy, Joseph Cordes, Robert Ebel, Jane Gravelle (editors), Urban Institute and National Tax Association, 1999.
	www.ruf.rice.edu /~econ/faculty/Zodrow.htm (1481 words)

	SSRN-References Cited 'Who Benefits from the Earned Income Tax Credit? Incidence Among Recipients, Coworkers and Firms' ... (Site not responding. Last check: 2007-10-16)
		Gruber, J. "The Incidence of Mandated Maternity Benefits" American Economic Review 84: 622-641 Gruber, J. "The Incidence of Payroll Taxation: Evidence from Chile" Journal of Labor Economics 15(3, Pt 2): S72-S101.
		Hausman, J. "Taxes and Labor Supply" In A. Auerbach and M. Feldstein (eds), Handbook of Public Economics.
		In J Poterba (ed) Tax Policy and the Economy, Vol 12.
	papers.ssrn.com /sol3/RefUsedIn.cfm?abid=473445 (1551 words)

	Wisconsin Tax Incidence Study-December 16, 2004 (Site not responding. Last check: 2007-10-16)
		Chapter V - Distribution of Tax Burdens by Income Class
		Chapter VI - Distribution of Tax Burdens by Household Type
		Appendix 6 - Derivation of Property Tax on Recreational, Rental and Vacant Housing
	www.dor.state.wi.us /ra/txinci04.html (167 words)

Try your search on: Qwika (all wikis)