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- W1486848932 abstract "Since Adam Smith wrote The Wealth of Nations in 1776, economists have derived many theories about sales tax incidence.1 The burdens of sales taxation have rested upon landlords,2 capitalist-entrepreneurs,3 factor owners,4 or consumers 5 in these theories. The empirical studies performed in the area of sales and excise tax shifting have not yielded consistent results either. Investigators of effects of the early U.S. state sales taxes interviewed retailers about their treatment of the new taxes.6 Answers varied from complete tax shifting onto consumers to com plete tax absorption by retailers.7 Popular opinion apparently believes that sales tax burdens are uni formly shifted onto consumers by retailers. Both retailers and custo mers point to the widespread practice of separate tax quotation and use of tax bracket schedules as evidence of such shifting.8 However, this evidence is not necessarily conclusive because retailers could be reducing their before tax prices and then adding the proper amount of tax — per schedule — to arrive at after tax prices.9 This study reports an attempt to utilize a different source of objec tive data on retail prices in order to observe price elfects of sales taxes." @default.
- W1486848932 created "2016-06-24" @default.
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- W1486848932 date "1971-01-01" @default.
- W1486848932 modified "2023-09-27" @default.
- W1486848932 title "The effects of changes in sales tax rates on retail prices" @default.
- W1486848932 hasPublicationYear "1971" @default.
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