Dedola, Luca; Osbat, Chiara; Reinelt, Timo - 2022
producers (pass-through). Under perfect competition in goods and factor markets, pass-through of corporate taxes should be zero … municipalities set the local business tax once a year, to provide estimates of tax pass-through into the retail prices of more than … heterogeneity in pass-through related to market power, including producer size, market shares, and retail store types. While …