Saving and Tax Incidence Revisited

Traditional tax incidence theory emphasizes that the burden of a specific factor tax is shared by other factors of production. For example, a tax imposed on labor will reduce the quantity of labor hired, increase the capital-to-labor ratio, and reduce interest rates. Thus, owners of capital will sha...

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Bibliographic details
Main Author: McGrath, Richard D
Cebula, Richard J
Format: Journal Article
Language: English
Place of publication: IUP Publications 2010
published in: The IUP Journal of Public Finance no. 3; pp. 26 - 35
Data of publication: 2010
Series: The IUP Journal of Public Finance
Online Access: available in Bonn?
Database: RePEc IDEAS
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