Tax Incidence

@article{Fullerton2002TaxI,
  title={Tax Incidence},
  author={Don Fullerton and Gilbert E. Metcalf},
  journal={Public Economics eJournal},
  year={2002}
}
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of taxes. The purpose of such studies is to determine how the burden of a particular tax is allocated among consumers through higher product prices, workers through a lower wage rate, or other factors of production through lower rates of return to those factors. The methods might involve simple partial equilibrium models, analytical general equilibrium models, or computable general equilibrium models… 

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