| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6667 |
| 来源ID | Working Paper 6667 |
| Sales Taxes and Prices: An Empirical Analysis | |
| Timothy J. Besley; Harvey S. Rosen | |
| 发表日期 | 1998-07-01 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | One of the most fundamental questions in public finance is who bears the burden of taxes -- the incidence of taxation.' Our understanding of incidence from an empirical standpoint is quite meager. Indeed, there seems to be little evidence even in the case that is theoretically the easiest -- partial equilibrium commodity taxes. Are taxes levied on commodities completely shifted into their prices, or does the incidence also fall on firms? How long does the shifting process take? In this paper we employ a unique data source to examine the incidence of sales taxes. The main idea is to take information on the prices of specific commodities in different U.S. cities and to examine the extent to which differences in tax rates and bases are reflected in prices, controlling for other factors (such as costs). We find a surprising variety of shifting patterns. For some commodities, the after-tax price increases by exactly the amount of the tax, a result consistent with the standard competitive model. However, taxes on other commodities are overshifted -- an increase in tax revenue of one dollar per unit increases the price by more than one dollar. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w6667 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564178 |
| 推荐引用方式 GB/T 7714 | Timothy J. Besley,Harvey S. Rosen. Sales Taxes and Prices: An Empirical Analysis. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6667.pdf（1172KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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