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Getting Into the Weeds of Tax Invariance

Benjamin Hansen

出版	National Bureau of Economic Research, 2017
URL	http://books.google.com.hk/books?id=RORDzgEACAAJ&hl=&source=gbs_api

註釋

We provide the first general empirical test of tax invariance (TIV). When a 25 per-cent tax remitted by manufacturers was eliminated in Washington state and the retail cannabis excise tax was simultaneously increased from 25 to 37 percent--a shift in-tended to be revenue-neutral--TIV did not hold. Manufacturers kept two-thirds of their tax savings instead of passing all their savings through to retail firms via lower prices as predicted by TIV. One-third of the retail tax increase was passed on to consumers via higher retail prices - TIV would have predicted constant or even declining tax-inclusive retail prices.