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  • Refereed essays Web of Science

    Tax Liability-Side Equivalence in Experimental Posted-Offer Markets

    In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that ...

    In: The Southern Economic Journal 68 (2002), 3, S. 672-682 | Rainald Borck, Dirk Engelmann, Wieland Müller, Hans-Theo Normann
  • Vierteljahrshefte zur Wirtschaftsforschung 3/4 / 1991

    Consumption and Models of the World Economy

    1991| Ray Barrell, Jan W. In't Veld
312 results, from 311
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