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Journal articles on the topic 'Tax incidence'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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1

Cox, James C., Mark Rider, and Astha Sen. "Tax Incidence." Public Finance Review 46, no. 6 (April 11, 2017): 899–925. http://dx.doi.org/10.1177/1091142117700720.

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According to economic theory, the incidence of a unit tax is independent of the statutory assignment of the liability to pay the tax. However, the theory is silent on the possible effects of market institutions on tax incidence. We report data from an experiment designed to address two questions. Is tax incidence independent of the assignment of the liability to pay tax to sellers or to buyers? Is tax incidence independent of market institutions? We conduct laboratory experiments with double auction (DA) and posted offer (PO) markets. Based on the results of nonparametric and parametric tests of prices generated by laboratory markets, we conclude that the answer to both questions is “no.” We report that observed differences from liability-side equivalence are statistically significant and economically meaningful. We also report that the incidence of the same tax differs between DA and PO markets with the same demand and supply schedules.

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2

Moses Silumbwe, Evance, and Mubanga Mpundu. "Tax Incidence Analysis in Zambia." International Journal of Science and Research (IJSR) 12, no. 10 (October 5, 2023): 1738–43. http://dx.doi.org/10.21275/es231023151843.

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3

Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (March 1, 2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate is weakly increasing in the statutory tax rate. We also relate our findings to the empirical literature on the effects of taxes on pretax returns. JEL Classifications: H22; H25.

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4

Chae, Suchan. "Tax incidence with bargaining." Economics Letters 77, no. 2 (October 2002): 199–204. http://dx.doi.org/10.1016/s0165-1765(02)00138-6.

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5

Haughton, Jonathan, Nguyen The Quan, and Nguyen Hoang Bao. "Tax Incidence in Vietnam*." Asian Economic Journal 20, no. 2 (June 2006): 217–39. http://dx.doi.org/10.1111/j.1467-8381.2006.00231.x.

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6

Morone, Andrea, Francesco Nemore, and Simone Nuzzo. "Experimental evidence on tax salience and tax incidence." Journal of Public Economic Theory 20, no. 4 (April 25, 2018): 582–612. http://dx.doi.org/10.1111/jpet.12295.

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7

BLAIR, ANDREW R., FRANK GIARRATANI, and MICHAEL H. SPIRO. "INCIDENCE OF THE AMUSEMENT TAX." National Tax Journal 40, no. 1 (March 1, 1987): 61–69. http://dx.doi.org/10.1086/ntj41789675.

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8

Kang, Ya, Oliver Zhen Li, and Yupeng Lin. "Tax incidence in loan pricing." Journal of Accounting and Economics 72, no. 1 (August 2021): 101418. http://dx.doi.org/10.1016/j.jacceco.2021.101418.

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9

Häckner, Jonas, and Mathias Herzing. "Tax incidence in oligopolistic markets." Economics Letters 213 (April 2022): 110352. http://dx.doi.org/10.1016/j.econlet.2022.110352.

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10

Chuang, Shih-Hsien. "Aviation taxation and tax incidence." Applied Economics 53, no. 4 (December 7, 2020): 454–68. http://dx.doi.org/10.1080/00036846.2020.1808179.

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11

Ihori, Toshihiro. "Tax reform and intergeneration incidence." Journal of Public Economics 33, no. 3 (August 1987): 377–87. http://dx.doi.org/10.1016/0047-2727(87)90062-4.

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12

Christiansen, Vidar. "Choice of Occupation, Tax Incidence and Piecemeal Tax Revision." Scandinavian Journal of Economics 90, no. 2 (June 1988): 141. http://dx.doi.org/10.2307/3440095.

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13

Calderón Tarrillo, Martha Irene, and Mirtha Haydee Ubillús Velásquez. "The tax audit and its incidence in the tax collection." SCIÉNDO 26, no. 4 (November 29, 2022): 401–5. http://dx.doi.org/10.17268/sciendo.2023.058.

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The general objective of this investigation was to determine the incidence of tax inspection in the tax collection of the Chimbote Zonal Office for the years 2018 -2021, the type of study was non-experimental, descriptive, correlational and longitudinal. To carry out this study, data was collected from the SUNAT website on the collection that was achieved in the Chimbote Zonal Office during the years 2018 to 2021. I worked with a population of 32 officials who provided statistical data on the number of partial and definitive control processes initiated by the Chimbote Zonal Office in the last 4 years, the questionnaire was used, processing the data through the SPSS. The spearman correlation coefficient was used to evaluate the relationship between the variables Tax inspection and tax collection, a correlation of 0.883 (p-sig= 0.01) was found, with a high positive relationship.

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14

Ablett, John, and Neil Hart. "Corporate Income Tax Reform: The Neglected Issue of Tax Incidence." Economic Analysis and Policy 35, no. 1-2 (March 2005): 45–60. http://dx.doi.org/10.1016/s0313-5926(05)50003-1.

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15

RAUSCH, SEBASTIAN, and HIDEMICHI YONEZAWA. "THE INTERGENERATIONAL INCIDENCE OF GREEN TAX REFORM." Climate Change Economics 09, no. 01 (February 2018): 1840007. http://dx.doi.org/10.1142/s2010007818400079.

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We examine the lifetime incidence and intergenerational distributional effects of an economy-wide carbon tax swap using a numerical dynamic general equilibrium model with overlapping generations of the U.S. economy. We highlight various fundamental choices in policy design including (1) the level of the initial carbon tax, (2) the growth rate of the carbon tax trajectory of over time, and (3) alternative ways for revenue recycling. Without revenue recycling, we find that generations born before the tax is introduced experience smaller welfare losses, or even gain, relative to future generations. For sufficiently low growth rates of the tax trajectory, the impacts for distant future generations decrease over time. For future generations born after the introduction of the tax, the negative welfare impacts are the smallest (largest) when revenues are recycled through lowering pre-existing capital income taxes (through per-capita lump-sum rebates). For generations born before the tax is introduced, we find that lump-sum rebates favor very old generations and labor (capital) income tax recycling favors very young generations (generations of intermediate age).

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16

BROWNING, EDGAR K. "TAX INCIDENCE, INDIRECT TAXES, AND TRANSFERS." National Tax Journal 38, no. 4 (December 1, 1985): 525–33. http://dx.doi.org/10.1086/ntj41792112.

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17

Islam, Muhammad Q. "Tax Incidence With Variable Labor Supply." Public Finance Quarterly 21, no. 3 (July 1993): 322–33. http://dx.doi.org/10.1177/109114219302100305.

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18

Anderson, Simon P., André de Palma, and Brent Kreider. "Tax incidence in differentiated product oligopoly." Journal of Public Economics 81, no. 2 (August 2001): 173–92. http://dx.doi.org/10.1016/s0047-2727(00)00079-7.

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19

Marion, Justin, and Erich Muehlegger. "Fuel tax incidence and supply conditions." Journal of Public Economics 95, no. 9-10 (October 2011): 1202–12. http://dx.doi.org/10.1016/j.jpubeco.2011.04.003.

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20

Bierbrauer, Felix. "Tax incidence for fragile financial markets." Journal of Public Economics 120 (December 2014): 107–25. http://dx.doi.org/10.1016/j.jpubeco.2014.09.002.

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21

Reny, Philip J., Simon J. Wilkie, and Michael A. Williams. "Tax incidence under imperfect competition: Comment." International Journal of Industrial Organization 30, no. 5 (September 2012): 399–402. http://dx.doi.org/10.1016/j.ijindorg.2012.04.001.

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22

Tsoulfidis, Lefteris. "THE PHYSIOCRATIC THEORY OF TAX INCIDENCE." Scottish Journal of Political Economy 36, no. 3 (August 1989): 301–10. http://dx.doi.org/10.1111/j.1467-9485.1989.tb01094.x.

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23

Bhatia, Kul B. "Tax incidence in a hierarchical model." Journal of Public Economics 37, no. 2 (November 1988): 221–42. http://dx.doi.org/10.1016/0047-2727(88)90072-2.

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24

McGee, M. Kevin. "Invariant Resource Supply and Tax Incidence in a Lifecycle Growth Model." Public Finance Quarterly 16, no. 4 (October 1988): 482–92. http://dx.doi.org/10.1177/109114218801600405.

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The incidences of wage, income, interest, output, and expenditure taxes are examined in a dynamic general equilibrium growth model. It is shown that a flat-rate income tax and a general sales tax have the same incidence; if the production function is Cobb-Douglas (unit elasticity of substitution), both are borne entirely by labor income. Feldstein's finding that a proportional capital income tax is partly shifted onto labor income is shown to hold even when saving elasticities are zero. A proportional wage tax reduces after tax wage income by more than the tax, while increasing interest income, demonstrating that labor bears more than a 100% share of this tax's burden. These results are compared to the incidence results of static general equilibrium analysis. It is shown that the general equilibrium results hold in the long run only if the production elasticity of substitution is infinite.

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25

Li, Chengjian, and Shuanglin Lin. "Tax progressivity and tax incidence of the rich and the poor." Economics Letters 134 (September 2015): 148–51. http://dx.doi.org/10.1016/j.econlet.2015.07.003.

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26

Koskela, Erkki, and Markku Ollikainen. "Tax Incidence and Optimal Forest Taxation under Stochastic Demand." Forest Science 44, no. 1 (February 1, 1998): 4–16. http://dx.doi.org/10.1093/forestscience/44.1.4.

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Abstract This article examines the incidence and welfare effects of forest taxation in the competitive roundwood markets when future demand for timber is uncertain, thus making the future timber price stochastic. It turns out that the nature of timber price risk is crucial for the behavioral, incidence and welfare effects of forest taxes. Under private risk, when some do well and others poorly, the land site tax is like a pure profit tax and is fully borne by forest owners, while the burden of the yield tax is generally shared by both sides of the market. The incidence of the yield tax does not, however, matter qualitatively for the optimal structure of taxation. It is desirable to supplement the land site tax by a distortionary yield tax, because it provides social insurance by decreasing the after-tax timber price risk, which overweighs its distortionary effect. The level of the optimal yield tax is determined by the trade-off between its social insurance and distortionary effects. Under aggregate risk, when all either gain or lose, government budget constraint is stochastic. Given the optimal land site tax, optimal yield tax is nondistortionary and thus fully borne by forest owners. The neutrality of the optimal yield tax is due to the fact that it has no social insurance role in the presence of aggregate risk. The level of the yield tax depends on the risk attitudes toward variability of after-tax timber revenue and government consumption. For. Sci. 44(1):4-16.

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27

Farrell, Niall. "What Factors Drive Inequalities in Carbon Tax Incidence? Decomposing Socioeconomic Inequalities in Carbon Tax Incidence in Ireland." Ecological Economics 142 (December 2017): 31–45. http://dx.doi.org/10.1016/j.ecolecon.2017.04.004.

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28

SOLDATOS, Gerasimos T. "Indirect Tax Incidence under Inelastic Underground Economy Demand." Journal of Economics and Behavioral Studies 7, no. 3(J) (June 30, 2015): 56–62. http://dx.doi.org/10.22610/jebs.v7i3(j).582.

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This paper demonstrates theoretically that a profit tax does not affect the distribution of the firmâ€™s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to â€œgo undergroundâ€ for an otherwise fully official business. This is a thesis robust to market structure changes and to introducing tax evasion in the usual sense, provided the underground demand is inelastic. The tax authority can still collect the planned tax revenue through a combination of a cash-flow tax with indirect taxation, under only consumersurplus loss by the underground customer.

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29

Kennedy, Patrick J., Christine L. Dobridge, Paul Landefeld, and Jacob Mortenson. "Heterogeneity in Corporate Tax Incidence by Worker Characteristics." AEA Papers and Proceedings 114 (May 1, 2024): 346–51. http://dx.doi.org/10.1257/pandp.20241095.

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We study how corporate tax incidence on worker earnings varies across worker characteristics: gender, age, and employment tenure. To do so, we examine effects of the corporate tax cuts introduced by the Tax Cuts and Jobs Act (TCJA), using data from federal tax records and a difference-in-differences empirical design. We find no systematic differential effects by gender but find that TCJA resulted in larger earnings gaps for older workers and long-tenured workers. These gaps become larger towards the top of the within-firm earnings distribution.

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30

Swonder, Dustin, and Damián Vergara. "A Simple Model of Corporate Tax Incidence." AEA Papers and Proceedings 114 (May 1, 2024): 352–57. http://dx.doi.org/10.1257/pandp.20241096.

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We analyze the incidence of a linear corporate tax using a simple and portable competitive general equilibrium model in which capital owners choose to invest either in domestic production or a foreign investment opportunity and workers make extensive margin labor supply decisions. Our analysis explores the effect of corporate taxation on wages, employment, domestic profits, and domestic investment. Analytical results and numerical simulations generate insights in line with recent empirical evidence on corporate tax incidence: the burden of the corporate tax is shared between workers and firms, with larger responses among more capital-intensive firms.

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31

FULLERTON, DON, and DIANE LIM ROGERS. "LIFETIME VERSUS ANNUAL PERSPECTIVES ON TAX INCIDENCE." National Tax Journal 44, no. 3 (September 1, 1991): 277–87. http://dx.doi.org/10.1086/ntj41788901.

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32

Malik, Muhammad Hussain, and Najam Us Saqib. "Tax Incidence by Income Classes in Pakistan." Pakistan Development Review 28, no. 1 (March 1, 1989): 13–26. http://dx.doi.org/10.30541/v28i1pp.13-26.

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In this study an attempt has been made to estimate the incidence of federal taxes, for the fiscal year 1978·79, on households belonging to different incomebrackets. All the major direct and indirect taxes have been studied. The tax system turns out to be slightly progressive for the country as a whole. For urban areas, it is slightly progressive, and for rural areas it is slightly regressive. Indirect taxes, a major source of the federal government tax revenue, are generally slightly regressive.

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33

LOCKWOOD, BEN. "TAX INCIDENCE, MARKET POWER, AND BARGAINING STRUCTURE." Oxford Economic Papers 42, no. 1 (January 1990): 187–209. http://dx.doi.org/10.1093/oxfordjournals.oep.a041935.

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34

PARAI, AMAR K., and MUNIR A. S. CHOUDHARY. "IMPERFECT LABOR MOBILITY AND CORPORATE TAX INCIDENCE." International Economic Journal 6, no. 3 (October 1, 1992): 75–82. http://dx.doi.org/10.1080/10168739200080020.

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35

Chupp, B. Andrew, Katie Myles, and E. Frank Stephenson. "The Incidence of Hybrid Automobile Tax Preferences." Public Finance Review 38, no. 1 (January 2010): 120–33. http://dx.doi.org/10.1177/1091142109358702.

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36

Belleflamme, Paul, and Eric Toulemonde. "Tax incidence on competing two-sided platforms." Journal of Public Economic Theory 20, no. 1 (October 4, 2017): 9–21. http://dx.doi.org/10.1111/jpet.12275.

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37

Hassett, Kevin A., and Aparna Mathur. "A spatial model of corporate tax incidence." Applied Economics 47, no. 13 (January 2, 2015): 1350–65. http://dx.doi.org/10.1080/00036846.2014.995367.

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38

Perloff, Jeffrey M., and Ximing Wu. "Tax incidence varies across the price distribution." Economics Letters 96, no. 1 (July 2007): 116–19. http://dx.doi.org/10.1016/j.econlet.2006.12.019.

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39

Keuschnigg, Christian. "Dynamic tax incidence and intergenerationally neutral reform." European Economic Review 38, no. 2 (February 1994): 343–66. http://dx.doi.org/10.1016/0014-2921(94)90062-0.

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40

Rapanos, Vassilis. "Variable returns to scale and tax incidence." Journal of Economics 46, no. 4 (December 1986): 397–406. http://dx.doi.org/10.1007/bf01229241.

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41

Henderson, J. Vernon. "Property Tax Incidence with a Public Sector." Journal of Political Economy 93, no. 4 (August 1985): 648–65. http://dx.doi.org/10.1086/261324.

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42

Dinterman, Robert, and Ani L. Katchova. "Property Tax Incidence on Cropland Cash Rent." Applied Economic Perspectives and Policy 42, no. 4 (April 2019): 739–58. http://dx.doi.org/10.1093/aepp/ppz004.

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43

Pasha, Hafiz A. "The Differential Incidence of a Land Tax." Urban Studies 27, no. 4 (August 1990): 591–95. http://dx.doi.org/10.1080/00420989020080541.

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44

Chang, Ching-huei. "A general disequilibrium model of tax incidence." Journal of Public Economics 26, no. 1 (February 1985): 123–33. http://dx.doi.org/10.1016/0047-2727(85)90042-8.

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45

Kovárník, Jaroslav, Eva Hamplová, Pavel Jedlička, and Ladislav Hájek. "The Causalities of the Tax Incidence and the Modeling of Tax Processes." Procedia Economics and Finance 23 (2015): 1253–59. http://dx.doi.org/10.1016/s2212-5671(15)00504-3.

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46

Johnson, Johnson, Matondang Elsa Siburian, and Enda Noviyanti Simorangkir. "The Relationship between Tax Incidence and Tax Avoidance in Indonesia’s Industrial Sector." Oblik i finansi, no. 2(104) (2024): 15–32. http://dx.doi.org/10.33146/2307-9878-2024-2(104)-15-32.

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Taxes are believed to distort how firms behave and market equilibrium. Since tax reduces equity returns, firms will intuitively reduce tax costs through tax avoidance and any other production or operational cost to achieve the highest returns. One of the production costs that often under hair cross is labour cost. Firms can use their bargaining power to reduce wages to offset tax costs. On the other hand, firms' attempt to reduce wages might, in turn, lower their production output. Lower output means a lesser taxable base and less marginal benefit for tax avoidance. Lower output also means lower equity returns and might incentivize firms to do more tax avoidance. Therefore, many researchers are looking for answers to the following question: how much do firms avoid tax in the face of their capability to shift the tax burden to labour? This study aims to investigate the relationship between tax incidence and tax avoidance in the industrial sector in Indonesia. While previous studies have shown solid empirical support for this relationship, Indonesia's employment conditions and industrial characteristics differ from those in the United States and other countries. The data for the study was taken from the reports of IDX-listed companies in the industrial sector ranging from the year 2018 to the year 2022. The data analysis uses Generalized Least Square (GLS) panel data regression. Using education level as a proxy for tax incidence and cash ETR as a proxy for tax avoidance, the authors found no significant connection between them because the industrial sector predominantly employs a much higher number of workers with low education levels compared to those with higher education. Additionally, highly educated workers in Indonesia often face job market challenges; thus, horizontal mismatches happen. Instead, other variables like sales growth, leverage, firm size, SG&A expenses, and loss carryforward significantly influence tax avoidance.

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47

Kuruppuarachchi, Ajward, and Kumara. "DISTRIBUTIONAL INCIDENCE OF INDIRECT TAXATION: AN EMPIRICAL REVIEW." Journal of Accountancy & Finance 9, no. 2 (May 2, 2023): 236–55. http://dx.doi.org/10.57075/jaf922210.

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In this article, we reviewed the published Research works on indirect tax incidence, which describes the way of distributing indirect tax burden among households, and the purpose of this review is to identify the distributional impact of the burden of indirect tax on different groups, such as income groups, expenditure groups, commodity groups, and demographic groups, etc. The process of systematic review has been implemented in order to search, select, appraise, synthesize, and report the findings of previous studies. A government's revenue depends on several sources. Among them, indirect taxes are used as a major form of collecting government revenue, especially in developing countries. We observed major findings that there is a regressive type picture of the overall indirect tax system, which mainly impacts the vulnerable groups in a country. Indirect taxes will be paid by every household irrespective of income level. Even though the incidence theory of taxation describes the burden of indirect tax distributed among producers and consumers as per the elasticity of demand and supply, that would not happen practically. The imposition of indirect taxes leads to an increase in raw materials, then increase the cost of production and ultimately increases the price level of the country, which creates cost-push inflation. The entire portion of the indirect tax will be shifted to the end consumer. The increase in indirect taxes will be led to a rise in the tax burden on households. The burden of indirect taxation highly damages the living standards of the low-income groups in a country, especially due to the consumption tax. Households that are earning low incomes will be paid a relatively higher portion of indirect taxes than the households that have higher incomes. Past researchers have emphasized the importance of eliminating the consumption taxes on essential and most sensitive commodities, which are mostly consumed by the poor income groups.

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48

Sachs, Dominik, Aleh Tsyvinski, and Nicolas Werquin. "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium." Econometrica 88, no. 2 (2020): 469–93. http://dx.doi.org/10.3982/ecta14681.

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We study the incidence of nonlinear labor income taxes in an economy with a continuum of endogenous wages. We derive in closed form the effects of reforming nonlinearly an arbitrary tax system, by showing that this problem can be formalized as an integral equation. Our tax incidence formulas are valid both when the underlying assignment of skills to tasks is fixed or endogenous. We show qualitatively and quantitatively that contrary to conventional wisdom, if the tax system is initially suboptimal and progressive, the general‐equilibrium “trickle‐down” forces may raise the benefits of increasing the marginal tax rates on high incomes. We finally derive a parsimonious characterization of optimal taxes.

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49

Karuppiah, Sankarganesh, and K.R. Shanmugam. "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms." Indian Public Policy Review 3, no. 1 (Jan-Feb) (January 14, 2022): 42–58. http://dx.doi.org/10.55763/ippr.2022.03.01.003.

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The purpose of this paper is to examine the incidence of corporate tax on capital and labour in Indian manufacturing sector. The paper employs ‘Seemingly Unrelated Regression Method’ with add-up restriction based on the work of Desai, Foley and Hines (2007). The study shows that, for the manufacturing sector in India for the period 2005-19, the corporate tax has a significant adverse impact on both wages paid to employees and profit after tax. Capital owners bear 96.3% of the tax burden and labours bear only 3.7%. The adverse effect on wages is slightly higher in public firms than in private firms. The relative tax burdens of labour and capital remained the same in the pre-2008 global economic crisis and post-crisis periods. The impact on both wages and profits increase with age and size of firms but decrease with leverage. These results will be useful to policymakers and other stakeholders to take appropriate strategies to design the corporate tax policy such that it is more redistributive, and not a burden for labour in manufacturing firms in India. The paper contributes to the scant empirical literature on corporate tax incidence.

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50

Murphy, Kevin J. "Payroll tax incidence when the tax varies by jurisdiction: The case of the U.S. unemployment insurance tax." Journal of Economics and Finance 30, no. 2 (June 2006): 198–204. http://dx.doi.org/10.1007/bf02761485.

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