Abstract
[Machine translation] The tax subject (the taxpayer) is not necessarily the tax recipient,, because taxes are passed on to other economic entities., The incidence analysis deals with the question of who is ultimately responsible for the economic, bears the tax burden. Taxes generally result in changes in, Prices in markets. If prices rise entirely with tax, will the tax, Completely overwhelmed, on the other hand, prices only rise partially, then the tax will, supported jointly by both market participants., However, price changes due to taxes also lead to a change, of the exchanged quantities, and therefore to allocative inefficiency. Lead taxes in, the rule on distortions in markets.
Titolo tradotto del contributo | [Machine translation] Impact analysis of financial policy instruments - incidence theory |
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Lingua originale | Tedesco |
Titolo della pubblicazione ospite | Der öffentliche Sektor - Einführung in die Finanzwissenschaft |
Editore | Springer Gabler |
Pagine | 213-246 |
Numero di pagine | 34 |
ISBN (stampa) | 978-3-658-36041-2 |
DOI | |
Stato di pubblicazione | Pubblicato - 2022 |