The Shifting and Incidence of Taxation

Seligman, Edwin R. A.

doi:10.7312/seli94172

Cited by 18 publications

(16 citation statements)

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“…Therefore, the debate regarding the incidence intimately depends on the investigation of tax shifting. In case of general commodities, tax shifting strictly depends on the elasticity of demand (Seligman, 1927). This ranges from cases located at opposite poles, inelastic demand where full-shifting occurs, moderate elasticity where the burden is equally shared between producer and consumer and perfectly elastic demand where no forward shifting occurs and the producer/seller fully bears the tax burden.…”

Section: Literature Reviewmentioning

confidence: 98%

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The Impact of Tax Burden Overshifting on the Pigovian Taxation

Nerudová

Dobranschi

2016

Procedia - Social and Behavioral Sciences

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The objective of this paper is to analyze the impact of excise duty increases on the retail price of gasoline and diesel in the Czech Republic. This study is primarily concerned with the issue of tax burden shifting because of transport fuel excise duties. This paper analyses the tax shifting process by focusing on periodic excise duty increases to identify whether overshifting occurs and what the consequences are for the Pigovian principle of environmental taxation. The research results show that overshifting of tax burden occurs with gradual tax rate increases in selected countries. Therefore, this enables it to be emphasized that overshifting violates the rationale of corrective taxation, increasing the distortionary effects of environmental taxes and substantially decreasing taxes' efficiency in pollution abatement.

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Section: Literature Reviewmentioning

confidence: 98%

“…The issue of tax shifting was also analyzed in detail by Seligman (1927), who attempted to note the difference between the concepts of shifting and tax incidence. He stresses that the shifting of tax is the process and tax incidence is the result, in which the changes in the distribution of wealth are the final effect.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Tax Burden Overshifting on the Pigovian Taxation

Nerudová

Dobranschi

2016

Procedia - Social and Behavioral Sciences

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“…(Brown's usage in the no-shifting case was, I believe, a clarification and acceptance of Seligman's analysis, to which Edgeworth had objected.) 31 (See Appendix 5A.) Finally, Brown utilized a geometrical proof to show that a linear demand would result in a price increase of one-half of the amount of the tax.…”

Section: Taxes On Monopolistically Produced Goodsmentioning

confidence: 99%

“…34 Brown's conclusion was the opposite of the earlier views of Seligman and H. C. Adams but in accord with that of Edgeworth. 35 Brown concluded by noting that a tax on monopoly's net profit could not be shifted.…”

Section: Taxes On Monopolistically Produced Goodsmentioning

confidence: 99%

Chapter 5: Taxation

Ryan¹

2002

American J Econ Sociol

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were favorable; however, each reviewer expressed certain objections. 1 Simons concluded, Professor Brown has contributed a great deal of acute analysis to a more or less specific field of inquiry in which most the stuff that is written and preached is of exceedingly unattractive quality. 2 Knight noted, "the economic analysis is at all points careful, thorough and competent, and is stated with admirable lucidity." 3

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“…The roots of the capitalization inquiry can be traced to Seligman (1927) who considered the question of the impact of an annual recurrent tax on the price of the taxed good by considering discounted present value of future tax costs (see also Jensen, 1931). But it was Marshall (1948) who first considered the impact of both taxes and public services on property values.…”

Section: Historical Roots Of the Capitalization Inquirymentioning

confidence: 99%

Capitalization and the Theory of Local Public Finance: An Interpretive Essay

Chaudry-Shah

1988

Journal of Economic Surveys

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The Tiebout hypothesis that consumer mobility and interjurisdictional competition leads to efficient provision of local services has provoked much controversy and debate in recent years. This article summarizes the opposing and conflicting viewpoints on this subject and presents a synthesis of the theoretical and empirical literature. The basic conclusion of this literature is that only under very restrictive assumptions will foot-voting and interjurisdictional competition ensure allocative efficiency in the local public sector. Nevertheless, the Tiebout mechanism offers important insights for public policy debates on the assignment of taxes and services and the design of equalization grants. Oates' suggestion that capitalization of fiscal differentials into residential property values provides an empirical test of the Tiebout hypothesis also generated an intense debate on the theoretical validity of this procedure and a heightened interest in its empirical applications. This debate is evaluated and an overview is given of the leading empirical approaches to test the efficiency and equity implications of the Tiebout mechanism. Controversial empirical issue such as the choice of the tax price term, the level of aggregation and econometric estimation problems are highlighted in this part of the survey.

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The Shifting and Incidence of Taxation

Cited by 18 publications

References 0 publications

The Impact of Tax Burden Overshifting on the Pigovian Taxation

The Impact of Tax Burden Overshifting on the Pigovian Taxation

Chapter 5: Taxation

Capitalization and the Theory of Local Public Finance: An Interpretive Essay

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