Browsing Discussion papers of interdisciplinary research project 373 / Sonderforschungsbereich 373 by Subject "Tax Liability"
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2000-01-20BuchTax Liability Side Equivalence in ExperimentalPosted-Offer Markets In theory, the incidence of a tax should be independent of which side of the market it is levied on. This principle of liability side equivalence underlies virtually all theories of tax incidence. Policy discussions, ...