Tax incidence in a hierarchical model

The Oregon Tax Incidence Model (OTIM)

WORKING PAPER Tax Incidence

Fuel Tax Incidence, Supply Conditions and Tax Evasion

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, refinery and inventory constraints. In addition, we estimate the response of tax incidence to two regulatory changes in fuel markets diesel dye regulations, ...

The Desirable Tax Compliance Model in Iran: Combined Model

In dealing with tax evasion phenomenon and developing tax sanctions generally, two preventive and behaviorism approaches can be mentioned. The inhibitory approach believes that by increasing the likelihood of discovering tax evasion and the severity of tax sanctions, tax evasions can be reduced.  On the contrary, the behaviorism approach believes that the increase in tax compliance among the ta...

Tax incidence varies across the price distribution

Traditional treatments of tax pass-through examine the tax incidence, which makes sense when the law of one price holds. However in markets with a price distribution, the tax incidence may vary across the distribution. © 2007 Elsevier B.V. All rights reserved.