Linked from

The 41 pages that link to Tax incidence, each with the reason it gives.

• Deadweight lossRelated: How a tax burden is divided helps determine the quantity reduction that creates loss.

• TaxationRelated: The person legally charged may not bear the full economic cost.

• Consumer surplusRelated: Taxes can raise buyers’ prices and reduce consumer surplus, with the burden depending on market responsiveness.

• Supply and demandRelated: Relative supply and demand elasticities determine who bears more of a tax.

• Property taxRelated: Owners may pass some property-tax costs to renters or buyers, depending on market conditions.

• Progressive taxationRelated: Statutory rates do not alone reveal who ultimately bears a progressive tax's burden.

• Price elasticity of demandRelated: Relative demand and supply elasticities determine who bears more of a tax.

• Perfect competitionRelated: Competitive supply and demand curves help determine how a per-unit tax changes prices and traded quantity.

• Producer surplusRelated: Taxes can shift surplus away from producers, depending on market responsiveness.

• Pigouvian taxRelated: The statutory payer need not bear the full burden of an externality tax.

• Public financeRelated: Statutory liability does not determine who ultimately bears a tax's cost.

• Capital gains taxRelated: The person legally liable may not bear the full economic cost.

• Carbon taxRelated: Fuel suppliers may remit the tax, while consumers bear some through higher prices.

• Value-added taxRelated: Legal remittance by businesses does not determine who ultimately bears the tax.

• Comparative staticsRelated: Comparative statics predicts how a tax changes prices, quantities, and who bears its burden.

• Land value taxRelated: Land’s fixed supply shapes who ultimately bears a tax on its value.

• Income taxRelated: The person legally liable may not bear the full economic cost of income tax.

• Market equilibriumRelated: Supply and demand elasticities determine how a tax shifts equilibrium burdens.

• Marginal analysisRelated: Marginal responses to a tax determine how its burden is divided.

• Supply-side economicsRelated: The statutory payer may differ from the person whose incentives or income ultimately change.

• Tax competitionRelated: When capital taxes fall, the burden may shift to workers or less mobile taxpayers.

• Tax complianceRelated: Uneven compliance can shift effective tax burdens toward those whose obligations are easiest to enforce.

• GeorgismRelated: Empirical incidence estimates help assess claims that land taxes fall mainly on landowners.

• Base Erosion and Profit ShiftingRelated: The effects of profit shifting and countermeasures depend on who ultimately bears the resulting taxes.

• Corporate taxRelated: Corporate tax may be borne by shareholders, workers, or consumers rather than only by corporations.

• Henry GeorgeRelated: George’s case relies on land taxes falling on landowners rather than reducing productive activity.

• Tax expenditureRelated: The formal recipient of a tax preference may differ from who receives its economic benefit.

• Estate taxRelated: The legal payer is the estate, but the tax can alter what beneficiaries receive.

• Economic equilibriumRelated: Equilibrium analysis determines how prices and quantities shift the burden beyond the legal taxpayer.

• ElasticityRelated: Relative demand and supply elasticities determine who bears more of a tax.

• Tax baseRelated: The legal tax base does not by itself reveal who ultimately bears the burden.

• The Single TaxRelated: Incidence analysis tests whether landowners, rather than tenants or consumers, bear the levy.

• Inheritance taxRelated: Legal liability and the economic burden of inheritance tax may fall on different parties.

• Sales taxRelated: The party that sends tax to government may not bear its full cost.

• Laffer curveRelated: Behavioral adjustments shift burdens and taxable activity as rates change.

• Law of demandRelated: Demand’s price responsiveness helps determine how much of a tax buyers bear.

• Public economicsRelated: The party legally remitting a tax need not bear its economic cost.

• Trickle-down economicsRelated: It determines who ultimately benefits when statutory business taxes change.

• Demand (economics)Related: Demand elasticity helps determine how much of a tax buyers bear.

• Wealth taxRelated: The legal taxpayer may not bear the full economic cost of a wealth tax.

• Indirect taxRelated: It distinguishes the party required to remit an indirect tax from those who bear its cost.