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Search results with tag "Tax incidence"
TAX INCIDENCE, TAX BURDEN, AND TAX SHIFTING: WHO …
iret.orgBurden tables even do a bad job of showing the initial incidence of a tax. Burden tables assume that income taxes are borne solely by the workers, savers, and investors on whom the tax is initially imposed (the tax is completely "passed back" to suppliers of labor and capital, and.