The legal incidence of ad valorem taxes matters
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More about this item
Keywords
economic incidence; legal incidence; statutory incidence; ad valorem taxes; invariance theorem;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2024-01-15 (Public Economics)
- NEP-PUB-2024-01-15 (Public Finance)
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