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7 mins peer agreement (net): +5 |
| Reference: tatsächlich anfallende Steuerlast = m.E. richtig Reference information: The terms "tax incidence" and "tax burden" are thrown around rather loosely in the economic literature and in the popular press. Some authors use them interchangeably for any of several concepts of the effect of a tax. Some authors use them for separate concepts, but different authors do not agree as to which term means which concept. This paper will seek to distinguish clearly among several distinct concepts of "incidence" of a tax and to reserve a single term for each. Reference: http://www.heritage.org/research/reports/2004/11/tax-inciden... |
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