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Pages tagged by "tax incidence"

Who bears the corporate tax incidence? Empirical evidence from India

Against the backdrop of corporate tax policy changes in India, the paper attempts to measure the incidence of corporate income tax in India under a...

Relative welfare weights for individuals, consumers and producers

This paper applies the concept of an Inequality Deflator to evaluate the relative value of capital versus individual income. As the shareholders of...

An Inequality Deflator for Australia

This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax...

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