| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23632 |
| 来源ID | Working Paper 23632 |
| Getting into the Weeds of Tax Invariance | |
| Benjamin Hansen; Keaton Miller; Caroline Weber | |
| 发表日期 | 2017-07-31 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | We provide the first general empirical test of tax invariance (TIV). When a 25 per-cent tax remitted by manufacturers was eliminated in Washington state and the retail cannabis excise tax was simultaneously increased from 25 to 37 percent—a shift in-tended to be revenue-neutral—TIV did not hold. Manufacturers kept two-thirds of their tax savings instead of passing all their savings through to retail firms via lower prices as predicted by TIV. One-third of the retail tax increase was passed on to consumers via higher retail prices – TIV would have predicted constant or even declining tax-inclusive retail prices. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Health, Education, and Welfare ; Health ; Other ; Law and Economics |
| URL | https://www.nber.org/papers/w23632 |
| 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/581306 |
| 推荐引用方式 GB/T 7714 | Benjamin Hansen,Keaton Miller,Caroline Weber. Getting into the Weeds of Tax Invariance. 2017. |
| 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 | ||
| w23632.pdf（818KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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