Working Paper: NBER ID: w8978
Authors: Gilbert E. Metcalf; Don Fullerton
Abstract: This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper.
Keywords: No keywords provided
JEL Codes: H2; H3
Edges that are evidenced by causal inference methods are in orange, and the rest are in light blue.
| Cause | Effect |
|---|---|
| payroll tax (H29) | employee welfare reduction (J32) |
| market elasticity (D12) | tax burden distribution (H22) |
| corporate income tax burden (H22) | all capital owners (P12) |
| income levels (J31) | progressivity of the tax system (H29) |