Does tax-collection invariance hold? : evasion and the pass-through of state diesel taxes
Year of publication: |
May 2016
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Authors: | Kopczuk, Wojciech ; Marion, Justin ; Muehlegger, Erich ; Slemrod, Joel |
Published in: |
American economic journal : a journal of the American Economic Association. - Nashville, Tenn. : AEA, ISSN 1945-7731, ZDB-ID 2442382-8. - Vol. 8.2016, 2, p. 251-286
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Subject: | Mineralölsteuer | Fuel tax | Steuerinzidenz | Tax incidence | Steuervermeidung | Tax avoidance | Steuereinnahmen | Tax revenue | Finanzverwaltung | Fiscal administration | USA | United States |
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