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Tax Liability-Side Equivalence in Experimental Posted-Offer Markets

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Author Info
Rainald Borck (Humboldt-Universität zu Berlin)
Dirk Engelmann (Humboldt-Universität zu Berlin)
Wieland Müller (Humboldt-Universität zu Berlin)
Hans-Theo Normann () (Department of Economics, Royal Holloway, University of London)

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Abstract

In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that market outcomes are essentially the same when the tax is levied on sellers as when it is levied on buyers. Thus, we cannot reject liability-side equivalence.

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Publisher Info
Article provided by Southern Economic Association in its journal Southern Economic Journal.

Volume (Year): 68 (2002)
Issue (Month): 3 (January)
Pages: 672-682
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Handle: RePEc:sej:ancoec:v:68:3:y:2002:p:672-682

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  1. Rupert Sausgruber & Jean-Robert Tyran, 2008. "Tax Salience, Voting, and Deliberation," Discussion Papers 08-21, University of Copenhagen. Department of Economics. [Downloadable!]
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  2. Rupert Sausgruber & Jean-Robert Tyran, . "Testing the Mill hypothesis of fiscal illusion," Discussion Papers 04-18, University of Copenhagen. Department of Economics, revised Sep 2004. [Downloadable!]
    Other versions:
  3. Blumkin, Tomer & Ruffle , Bradley J. & Ganun , Yosef, 2007. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," MPRA Paper 6479, University Library of Munich, Germany. [Downloadable!]
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  4. Jean-Robert Tyran & Arno Riedl, 2003. "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," University of St. Gallen Department of Economics working paper series 2003 2003-15, Department of Economics, University of St. Gallen. [Downloadable!]
    Other versions:
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