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 …

This chapter surveys empirically the broad features of trade policy in goods for 31 major
economies that collectively represented 83% of the world's population and 91% of the …

We extend five principles of tax incidence under perfect competition to a general model of
imperfect competition. The principles cover (1) the independence of physical and economic …

We employ a unique data source to examine the incidence of sales taxes. The main idea is
to take information on the prices of specific commodities in different US cities and to examine …

This chapter analyzes the distortions created by taxation and the features of tax systems that
minimize such distortions (subject to achieving other government objectives). It starts with a …

We analyze the incidence of ad valorem and unit excise taxes in an oligopolistic industry
with differentiated products and price-setting (Bertrand) firms. Both taxes may be passed on …

Tobacco use is the single largest cause of preventable death globally, killing more than five
million people each year. Tobacco use also creates considerable economic costs, from …

The incidence of taxes on consumers and producers plays a central role in evaluating
energy tax policy, yet the literature testing the main predictions of the tax incidence model is …

Using the 2006 Homescan panel, we estimate the changes in energy, fat and sodium
purchases resulting from a tax that increases the price of sugar-sweetened beverages …

This paper tests a textbook consequence of competitive markets: that an industry-wide
increase in the price of labor is passed on to consumers through an increase in prices …