This illustrates too the general principle that the burden of a tax—its effective incidence—falls more heavily on the side of the transaction with the least elastic response—that is, the one that ...

A payroll tax is a tax paid on the wages and salaries of employees to finance social insurance programs like Social Security, ...

and Aparna Mathur. 2015. "A Spatial Model of Corporate Tax Incidence." Applied Economics 47(13): 1350–65. Hines, James R., Jr. 2017. "Business Tax Burdens and Tax Reform." Brookings Papers on Economic ...

The Minnesota Department of Revenue released its 2011 Minnesota Tax Incidence Study today, based on tax year 2008 data and the November 2010 forecast. The biennial study examines the overall ...