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Does Evasion Break the Law of Tax Incidence? Point of Collection and the Pass-through of State Diesel Taxes. Erich Muehlegger, April 2015, Paper. "The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is responsible for remitting the tax to the government. However, this prediction does not survive when the ability to evade taxes differs across economic agents. In this paper, we estimate…
Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation. Erich Muehlegger, November 2014, Paper. "Fiscal externalities across jurisdictions can arise from imperfect tax enforcement and the avoidance behavior of taxpayers. Base shifting to low tax jurisdictions tends to generate positive fiscal externalities, while understating the overall tax liability leads to negative fiscal externalities when the tax base is apportioned…
Gasoline Taxes and Consumer Behavior, Erich Muehlegger, 2014, Paper, Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we examine directly how gasoline taxes affect gasoline consumption as distinct from tax…
Do the Laws of Tax Incidence Hold? Erich Muehlegger, September, 2013, Paper. "The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for example when the ability to evade taxes differs across economic agents. In this paper, we estimate in the context of state diesel…