The government imposes taxes on every product or service sold in the market. But who should pay for this tax? The buyer, the seller, or both? This is where the tax incidence comes in – the economic ...

National Tax Journal, Vol. 71, No. 3 (September, 2018), pp. 427-450 (24 pages) I investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a ...

Public economics seeks to understand how governments design and implement tax policies to fund public goods while balancing efficiency and equity. Taxation and revenue studies investigate the ...

SUBJECT: The Organization for Economic Co-operation and Development (OECD) Global Tax Deal (Global Tax Deal) The OECD Global Tax Deal supported under the prior administration not only allows ...

Source: Emmanuel Saez and Gabriel Zucman • Note: Tax rates shown include levies paid at all levels of government. Government transfers such as Social Security benefits have not been subtracted. In the ...

IF YOU want to put a policymaker on the spot, ask them what the top rate of income tax should be. The question befuddles everyone. On May 8th President Donald Trump broke with decades of Republican ...