The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables

EFFECTS OF THE 1965 FEDERAL EXCISE TAX REDUCTION UPON THE PRICES OF AUTOMOTIVE REPLACEMENT PARTS—A CASE STUDY IN TAX SHIFTING AND PYRAMIDING

National Tax Journal ◽

10.1086/ntj41791551 ◽

1967 ◽

Vol 20 (3) ◽

pp. 250-257

Author(s):

F. O. WOODARD ◽

HARVEY SIEGELMAN

Keyword(s):

Excise Tax ◽

Tax Reduction ◽

Tax Shifting

Download Full-text

Optimal government policy, the environment, employment, and tax shifting

Environmental Fiscal Reform and Unemployment ◽

10.1007/978-94-015-8652-8_4 ◽

1996 ◽

pp. 93-120 ◽

Cited By ~ 2

Author(s):

Jenny E. Ligthart ◽

Frederick Van Der Ploeg

Keyword(s):

Government Policy ◽

Tax Shifting

Download Full-text

Corporation Income Tax Shifting in Investor-Owned Utilities

The American Economist ◽

10.1177/056943457401800206 ◽

1974 ◽

Vol 18 (2) ◽

pp. 63-70

Author(s):

Robert T. Benton

Keyword(s):

Income Tax ◽

Tax Shifting

Download Full-text

Property tax shifting under imperfect competition

Applied Economics ◽

10.1080/00036840802446614 ◽

2011 ◽

Vol 43 (2) ◽

pp. 139-152 ◽

Cited By ~ 1

Author(s):

Mustafa Öktem ◽

Ju-Chin Huang

Keyword(s):

Imperfect Competition ◽

Property Tax ◽

Tax Shifting

Download Full-text

A Further Comment on “Would Tax Shifting Undermine the Tax-Based Incomes Policy?”

Journal of Economic Issues ◽

10.1080/00213624.1981.11503823 ◽

1981 ◽

Vol 15 (1) ◽

pp. 177-181 ◽

Cited By ~ 1

Author(s):

Robert S. Chirinko

Keyword(s):

Incomes Policy ◽

Tax Shifting

Download Full-text

Ramifications of a Flat Tax—Shifting the Burden to the Middle Class

International Advances in Economic Research ◽

10.1007/s11294-008-9168-5 ◽

2008 ◽

Vol 14 (4) ◽

pp. 460-471

Author(s):

Deena Waddell Skipper ◽

Hughlene A. Burton

Keyword(s):

Middle Class ◽

Flat Tax ◽

Tax Shifting

Download Full-text

The effect of green taxes and carbon tax shifting on the state of Minnesota

International Journal of Public Administration ◽

10.1080/01900699908525413 ◽

1999 ◽

Vol 22 (6) ◽

pp. 975-996 ◽

Cited By ~ 1

Author(s):

Michael Alexander ◽

George Backus

Keyword(s):

Carbon Tax ◽

The State ◽

Green Taxes ◽

Tax Shifting

Download Full-text

Short-Run Corporate Tax Shifting by Profit-Maximizing Oligopolists

Public Finance Quarterly ◽

10.1177/109114217600400103 ◽

1976 ◽

Vol 4 (1) ◽

pp. 33-44

Author(s):

David M. Reaume

Keyword(s):

Profit Maximization ◽

Reaction Function ◽

Corporate Tax ◽

General Reaction ◽

Firm Level ◽

Short Run ◽

Traditional Assumption ◽

Tax Shifting ◽

Profit Maximizing ◽

Do So

The assumption of firm-level profit maximization is frequently used to show that firms cannot shift a tax on economic profits in the short run. It is the purpose of this paper to show that the traditional assumption of firm-level profit maximization does not preclude short-run shifting of a profits tax by firms in a multifirm industry even if the firms normally behave in a noncollusive manner. It is shown that noncolluding firms who independently maximize profits subject to a general reaction function can shift the tax provided that they believe that their competitors will try to do so, and that there exists in the pretax situation sufficient unrealized industry profit to enable them to do so. In essence, the argument is that the imposition of the profits tax may cause firms who believe that they can shift the tax to consumers to raise their prices and reduce their output simultaneously so as to move the industry as a whole closer to the profit-maximizing level of output.

Download Full-text