全球智库信息集成服务系统(G2TT): Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w19410
来源ID	Working Paper 19410
	Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
	Wojciech Kopczuk; Justin Marion; Erich Muehlegger; Joel Slemrod
发表日期	2013-09-05
出版年	2013
语种	英语
摘要	The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for example when the ability to evade taxes differs across economic agents. In this paper, we estimate in the context of state diesel fuel taxes how the incidence of a quantity tax depends on the point of tax collection, where the level of the supply chain responsible for remitting the tax varies across states and over time. Our results indicate that moving the point of tax collection from the retail station to higher in the supply chain substantially raises the pass-through of diesel taxes to the retail price. Furthermore, tax revenues respond positively to collecting taxes from the distributor or prime supplier rather than from the retailer, suggesting that evasion is the likely explanation for the incidence result.
主题	Public Economics ; Taxation ; Subnational Fiscal Issues ; Environmental and Resource Economics ; Energy
URL	https://www.nber.org/papers/w19410
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/577085
推荐引用方式 GB/T 7714	Wojciech Kopczuk,Justin Marion,Erich Muehlegger,et al. Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes. 2013.