Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation

The article justifies the need to consider the process of shifting the tax in the calculation of implicit rates on the factors of production and consumption. Proposed update to the EU methodology on the inclusion of social transfers employers in the tax burden on capital. A comparison of the proportion of taxes in the price structure with the implicit rate of consumption revealed the magnitude of transcriptions of the actual manufacturer of taxes to the buyer.

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Year of publication:	2009
Authors:	Ivanov Yuriy. B. ; Chumakova Olga A.
Published in:	The Problems of Economy. - ISSN 2222-0712. - 2009, 4, p. 79-84
Subject:	tax load \| implicit rate \| factors of production \| transcriptions of the taxes

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010639133