//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~subject:"Umsatzsteuer"
~subject:"United States"
~type_genre:"Article in journal"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Steuerüberwälzung"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
Umsatzsteuer
United States
Steuerinzidenz
847
Tax incidence
847
Theorie
256
Theory
256
Einkommensteuer
187
Income tax
187
Steuerwirkung
163
Tax effects
163
USA
146
Steuerreform
143
Tax reform
143
Einkommensverteilung
109
Income distribution
109
Deutschland
87
Germany
87
Redistribution
83
Umverteilung
83
Sales tax
60
Excise tax
57
Verbrauchsteuer
57
Environmental tax
55
Ökosteuer
55
Distributional effect
54
Verteilungswirkung
54
Estimation
42
Optimal taxation
42
Optimale Besteuerung
42
Schätzung
42
Steuervergünstigung
42
Tax incentive
42
tax incidence
41
Corporate income tax
40
Körperschaftsteuer
40
Steuerbelastung
40
Tax burden
40
Progressive taxation
39
Steuerprogression
39
Capital income tax
34
more ...
less ...
Online availability
All
Undetermined
40
Free
4
Type of publication
All
Article
195
Book / Working Paper
5
Type of publication (narrower categories)
All
Article in journal
Aufsatz in Zeitschrift
200
Graue Literatur
138
Non-commercial literature
138
Arbeitspapier
124
Working Paper
124
Aufsatz im Buch
22
Book section
22
Hochschulschrift
12
Collection of articles of several authors
11
Sammelwerk
11
Thesis
9
Conference paper
7
Konferenzbeitrag
7
Konferenzschrift
6
Conference proceedings
5
Bibliografie enthalten
4
Bibliography included
4
Aufsatzsammlung
3
Bericht
2
Datensammlung
2
Advisory report
1
Amtliche Publikation
1
Amtsdruckschrift
1
Dissertation u.a. Prüfungsschriften
1
Government document
1
Gutachten
1
more ...
less ...
Language
All
English
190
German
7
Spanish
2
French
1
Author
All
Poterba, James M.
6
Metcalf, Gilbert E.
5
Chernick, Howard A.
4
Lambert, Peter J.
4
Formby, John P.
3
Gale, William G.
3
Slemrod, Joel
3
Altshuler, Rosanne
2
Anderson, Patricia M.
2
Bernal, Arkadiusz
2
Bishop, John A.
2
Burkhauser, Richard V.
2
Burman, Leonard E.
2
Büttner, Thiess
2
Carbonnier, Clément
2
Carroll, Robert J.
2
Cronin, Julie-Anne
2
Decoster, André
2
Eggert, Wolfgang
2
Fullerton, Don
2
Heutel, Garth
2
Keen, Michael
2
Kosonen, Tuomas
2
Krieger, Tim
2
Lin, Emily Y.
2
Meyer, Bruce D.
2
Oshio, Takashi
2
Reschovsky, Andrew
2
Rovba, Ludmila
2
Stöwhase, Sven
2
Suárez Serrato, Juan Carlos
2
Thomas, Alastair
2
White, Richard A.
2
Williams, Roberton C.
2
Yinger, John
2
Zandvakili, Sourushe
2
Zodrow, George R.
2
Acuna, Hernan
1
Ahmed, Shamim
1
Allcott, Hunt
1
more ...
less ...
Institution
All
National Tax Association
2
Conference on Taxation and Saving <2003, Chatham, Mass.>
1
JATA Conference <2000>
1
National Bureau of Economic Research
1
Published in...
All
National tax journal
40
Public finance review : PFR
9
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
9
Journal of public economics
6
Tax policy and the economy
6
International tax and public finance
5
American economic journal : a journal of the American Economic Association
4
FinanzArchiv : public finance analysis
4
The review of economics and statistics
4
Economic inquiry : journal of the Western Economic Association International
3
Public finance quarterly : PFQ
3
Research on economic inequality : a research annual
3
Advances in taxation
2
Contemporary economic policy : a journal of Western Economic Association International
2
Economics letters
2
Fiscal studies : the journal of the Institute for Fiscal Studies
2
Inequality and taxation
2
International economic review
2
Journal of policy analysis and management : the journal of the Association for Public Policy Analysis and Management
2
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
2
The Milken Institute review
2
The Pakistan development review : PDR
2
The annals of regional science : an international journal of urban, regional and environmental research and policy ; official journal of the Western Regional Science Association
2
The economic journal : the journal of the Royal Economic Society
2
The quarterly journal of economics
2
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
2
The review of income and wealth : journal of the International Association for Research in Income and Wealth
2
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
2
American economic journal
1
American journal of agricultural economics
1
Applied economics
1
Brazilian review of econometrics : BRE ; the review of the Brazilian Econometric Society
1
CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
Challenge
1
Challenge : the magazine of economic affairs
1
China economic review : an international journal
1
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
1
De economist : quarterly review of the Royal Netherlands Economic Association
1
Eastern Africa economic review
1
Eastern European economics
1
more ...
less ...
Source
All
ECONIS (ZBW)
200
Showing
1
-
50
of
200
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Salience and taxation with imperfect competition
Kroft, Kory
;
Laliberté, Jean-William
;
Leal-Vizcaíno, René
- In:
The review of economic studies : RES
91
(
2024
)
1
,
pp. 403-437
Persistent link: https://www.econbiz.de/10014528590
Saved in:
2
Estimating the distributional burden of general sales tax in Pakistan
Ara, Iffat
- In:
The Pakistan development review : PDR
62
(
2023
)
3
,
pp. 395-408
Persistent link: https://www.econbiz.de/10014425749
Saved in:
3
How regressive are mobility-related user fees and gasoline taxes?
Glaeser, Edward L.
;
Gorback, Caitlin S.
;
Poterba, James M.
- In:
Tax policy and the economy
37
(
2023
),
pp. 1-56
Persistent link: https://www.econbiz.de/10014317499
Saved in:
4
Effects of the earned income tax credit for childless adults : a regression discontinuity approach
Meer, Jonathan
;
Witter, Joshua
- In:
Tax policy and the economy
37
(
2023
),
pp. 175-198
Persistent link: https://www.econbiz.de/10014317540
Saved in:
5
Distributional aspects of Ghana's value-added tax
Andoh, Francis Kwaw
;
Nkrumah, Richard Kwabena
- In:
Forum for social economics
51
(
2022
)
4
,
pp. 394-414
Persistent link: https://www.econbiz.de/10013459504
Saved in:
6
The incidence of VAT reforms in electricity markets : evidence from Belgium
Hindriks, Jean
;
Serse, Valerio
- In:
International journal of industrial organization
80
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013206719
Saved in:
7
Reassessing the regressivity of the VAT
Thomas, Alastair
- In:
Fiscal studies : the journal of the Institute for …
43
(
2022
)
1
,
pp. 23-38
Persistent link: https://www.econbiz.de/10013187759
Saved in:
8
Taxation and the distributional impact of inflation : the U.S. post-war experience
Süssmuth, Bernd
;
Wieschemeyer, Matthias
- In:
Economic modelling
111
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013349025
Saved in:
9
Determinants of VAT pass-through under imperfect competition : evidence from Japan
Shiraishi, Kosuke
- In:
Japan and the world economy : international journal of …
61
(
2022
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013329971
Saved in:
10
Do corporate tax cuts increase income inequality?
Nallareddy, Suresh
;
Rouen, Ethan
;
Suárez Serrato, Juan …
- In:
Tax policy and the economy
36
(
2022
),
pp. 35-91
Persistent link: https://www.econbiz.de/10013253179
Saved in:
11
Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori
;
Savva, Elena
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
Saved in:
12
Evading by any means? : VAT enforcement and payroll tax evasion in China
Li, Lixing
;
Liu, Kevin Zhengcheng
;
Nie, Zhuo
;
Xi, Tianyang
- In:
Journal of economic behavior & organization : JEBO
185
(
2021
),
pp. 770-784
Persistent link: https://www.econbiz.de/10012601347
Saved in:
13
On the incidence of an ad valorem tax : the adoption of VAT in the UK and cost pass through by English football clubs
Szymanski, Stefan
- In:
De economist : quarterly review of the Royal …
169
(
2021
)
1
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012487621
Saved in:
14
Tax pass-through in the European beer market
Ardalan, Aria
;
Kessing, Sebastian
- In:
Empirical economics : a quarterly journal of the …
60
(
2021
)
2
,
pp. 919-940
Persistent link: https://www.econbiz.de/10012490483
Saved in:
15
Unit sales and price effects of preannounced consumption tax reforms : micro-level evidence from European VAT
Büttner, Thiess
;
Madzharova, Boryana
- In:
American economic journal
13
(
2021
)
3
,
pp. 103-134
Persistent link: https://www.econbiz.de/10012655749
Saved in:
16
Consumers' behavioral response to sales taxes on food in Kansas
Srithongrung, Arwiphawee
- In:
Public finance and management : PFM
17
(
2017
)
2
,
pp. 92-123
Persistent link: https://www.econbiz.de/10011897314
Saved in:
17
Across-the-board tax cuts generate inequality
Komlos, John
- In:
Challenge : the magazine of economic affairs
63
(
2020
)
2
,
pp. 90-97
Persistent link: https://www.econbiz.de/10012181598
Saved in:
18
Energy cost pass-through in US manufacturing : estimates and implications for carbon taxes
Ganapati, Sharat
;
Shapiro, Joseph S.
;
Walker, Reed
- In:
American economic journal : a journal of the American …
12
(
2020
)
2
,
pp. 303-342
Persistent link: https://www.econbiz.de/10012216877
Saved in:
19
A note on the maximum value of the Kakwani index
Mantovani, Daniela
;
Pellegrino, Simone
;
Vernizzi, Achille
- In:
Empirical economics : a journal of the Institute for …
58
(
2020
)
2
,
pp. 869-874
Persistent link: https://www.econbiz.de/10012219164
Saved in:
20
Varieties of VAT pass through
Benedek, Dora
;
Mooij, Ruud A. de
;
Keen, Michael
; …
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 890-930
Persistent link: https://www.econbiz.de/10012292969
Saved in:
21
Optimal taxation with risky human capital
Kapička, Marek
;
Neira, Julian
- In:
American economic journal : a journal of the American …
11
(
2019
)
4
,
pp. 271-309
Persistent link: https://www.econbiz.de/10012139761
Saved in:
22
Regressive sin taxes, with an application to the optimal soda tax
Allcott, Hunt
;
Lockwood, Ben
;
Taubinsky, Dmitry
- In:
The quarterly journal of economics
134
(
2019
)
3
,
pp. 1557-1626
Persistent link: https://www.econbiz.de/10012120291
Saved in:
23
Incidence and distributional effects of value added taxes
Gaarder, Ingvil
- In:
The economic journal : the journal of the Royal …
129
(
2019
)
618
,
pp. 853-876
Persistent link: https://www.econbiz.de/10012034485
Saved in:
24
Nonlinear tax-induced migration : an overlooked tale
Zhang, Yizhou
;
Hewings, Geoffrey
- In:
The annals of regional science : an international …
62
(
2019
)
3
,
pp. 425-438
Persistent link: https://www.econbiz.de/10012113445
Saved in:
25
Tariff incidence : evidence from U.S. sugar duties, 1890-1914
Irwin, Douglas A.
- In:
National tax journal
72
(
2019
)
3
,
pp. 599-615
Persistent link: https://www.econbiz.de/10012293263
Saved in:
26
Superiority of the VAT to turnover tax as an indirect tax on digital services
Russo, Karl
- In:
National tax journal
72
(
2019
)
4
,
pp. 857-880
Persistent link: https://www.econbiz.de/10012295517
Saved in:
27
Firm types, price-setting strategies, and consumption-tax incidence
Harju, Jarkko
;
Kosonen, Tuomas
;
Nordström Skans, Oskar
- In:
Journal of public economics
165
(
2018
),
pp. 48-72
Persistent link: https://www.econbiz.de/10012035851
Saved in:
28
Do small value-added tax rate decreases on groceries imply lower prices for consumers?
Bernal, Arkadiusz
- In:
Eastern European economics
56
(
2018
)
1
,
pp. 81-98
Persistent link: https://www.econbiz.de/10012009303
Saved in:
29
The value added tax incidence : the case of the book market in CEE countries
Bernal, Arkadiusz
- In:
Finance a úvěr
68
(
2018
)
2
,
pp. 144-164
Persistent link: https://www.econbiz.de/10011897354
Saved in:
30
Measuring the effects of corporate tax cuts
Auerbach, Alan J.
- In:
The journal of economic perspectives : EP ; a journal …
32
(
2018
)
4
,
pp. 97-120
Persistent link: https://www.econbiz.de/10011956135
Saved in:
31
Incidence of value added tax, effects and implications
Obeng, George
- In:
International journal of economics and finance
10
(
2018
)
10
,
pp. 52-60
Persistent link: https://www.econbiz.de/10011943143
Saved in:
32
Marginal tax rates and income : new time series evidence
Mertens, Karel
;
Olea, José Luis Montiel
- In:
The quarterly journal of economics
133
(
2018
)
4
,
pp. 1803-1884
Persistent link: https://www.econbiz.de/10012259433
Saved in:
33
The impact of Tax Substitution on the price of pharmaceutical products in the state of São Paulo
Chagas, André Luis Squarize
- In:
Brazilian review of econometrics : BRE ; the review of …
32
(
2012
)
1
,
pp. 97-123
Persistent link: https://www.econbiz.de/10011538492
Saved in:
34
Income inequality, tax policy, and economic growth
Biswas, Siddhartha
;
Chakraborty, Indraneel
;
Hai, Rong
- In:
The economic journal : the journal of the Royal …
127
(
2017
)
601
,
pp. 688-727
Persistent link: https://www.econbiz.de/10011757513
Saved in:
35
Income and wealth inequality : evidence and policy implications (with an introduction by David Card)
Saez, Emmanuel
- In:
Contemporary economic policy : a journal of Western …
35
(
2017
)
1
,
pp. 7-25
Persistent link: https://www.econbiz.de/10011685898
Saved in:
36
The pass-through of beer taxes to prices : evidence from state and federal tax changes
Shrestha, Vinish
;
Markowitz, Sara
- In:
Economic inquiry : journal of the Western Economic …
54
(
2016
)
4
,
pp. 1946-1962
Persistent link: https://www.econbiz.de/10011613359
Saved in:
37
Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms
Suárez Serrato, Juan Carlos
;
Zidar, Owen M.
- In:
The American economic review
106
(
2016
)
9
,
pp. 2582-2624
Persistent link: https://www.econbiz.de/10011582087
Saved in:
38
The distributional effects of US clean energy tax credits
Borenstein, Severin
;
Davis, Lucas W.
- In:
Tax policy and the economy
30
(
2016
),
pp. 191-234
Persistent link: https://www.econbiz.de/10011694831
Saved in:
39
Does tax-collection invariance hold? : evasion and the pass-through of state diesel taxes
Kopczuk, Wojciech
;
Marion, Justin
;
Muehlegger, Erich
; …
- In:
American economic journal : a journal of the American …
8
(
2016
)
2
,
pp. 251-286
Persistent link: https://www.econbiz.de/10011488898
Saved in:
40
Comparing the incidence of taxes and social spending in Brazil and the United States
Higgins, Sean
;
Lustig, Nora
;
Ruble, Whitney
;
Smeeding, …
- In:
The review of income and wealth : journal of the …
62
(
2016
),
pp. 22-46
Persistent link: https://www.econbiz.de/10011630011
Saved in:
41
Production versus revenue efficiency with limited tax capacity : theory and evidence from Pakistan
Best, Michael
;
Brockmeyer, Anne
;
Kleven, Henrik Jacobsen
; …
- In:
Journal of political economy
123
(
2015
)
6
,
pp. 1311-1355
Persistent link: https://www.econbiz.de/10011429912
Saved in:
42
More and cheaper haircuts after VAT cut? : on the efficiency and incidence of service sector consumption taxes
Kosonen, Tuomas
- In:
Journal of public economics
131
(
2015
),
pp. 87-100
Persistent link: https://www.econbiz.de/10011433646
Saved in:
43
A revenue-neutral shift from SSC to VAT : analysis of the distributional impact for 12 EU-OECD countries
Picos, Fidel
;
Thomas, Alastair
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
2
,
pp. 278-298
Persistent link: https://www.econbiz.de/10011446952
Saved in:
44
Tax policy and income inequality in the United States, 1979 - 2007
Bargain, Olivier
;
Dolls, Mathias
;
Immervoll, Herwig
; …
- In:
Economic inquiry : journal of the Western Economic …
53
(
2015
)
2
,
pp. 1061-1085
Persistent link: https://www.econbiz.de/10011344438
Saved in:
45
Indirect taxation in vertical oligopoly
Peitz, Martin
;
Reisinger, Markus
- In:
The journal of industrial economics
62
(
2014
)
4
,
pp. 709-755
Persistent link: https://www.econbiz.de/10010499735
Saved in:
46
Capital and consumption tax reforms in a small open economy
Chao, Chi-Chur
;
Yu, Eden Siu-hung
- In:
Review of international economics
22
(
2014
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10011295395
Saved in:
47
The initial incidence of a carbon tax across US States
Williams, Roberton C.
;
Gordon, Hal
;
Burtraw, Dallas
; …
- In:
National tax journal
67
(
2014
)
4
,
pp. 807-829
Persistent link: https://www.econbiz.de/10010476309
Saved in:
48
The mortgage interest deduction and its impact on homeownership decisions
Hilber, Christian
;
Turner, Tracy
- In:
The review of economics and statistics
96
(
2014
)
4
,
pp. 618-637
Persistent link: https://www.econbiz.de/10010487621
Saved in:
49
Incidence of general sales tax in Pakistan : latest estimates
Jamal, Haroon
;
Javed, Sohail
- In:
Pakistan journal of applied economics
23
(
2013
)
2
,
pp. 73-95
Persistent link: https://www.econbiz.de/10010517814
Saved in:
50
Pass-through of per unit and ad valorem consumption taxes : evidence from alcoholic beverages in France
Carbonnier, Clément
- In:
The B.E. journal of economic analysis & policy
13
(
2013
)
2
,
pp. 837-863
Persistent link: https://www.econbiz.de/10010236649
Saved in:
1
2
3
4
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->