Acuna, Hernan; Holcombe, Randall G. - In: Public Finance Review 38 (2010) 3, pp. 321-345
Tax incidence theory shows how taxes initially placed on one group can be shifted and ultimately borne by others. This paper shows that income of high-income taxpayers is affected both by the rates they face and by the rates faced by non-high-income taxpayers. The income of high-income taxpayers...