Replication data for: Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
Principal Investigator(s): View help for Principal Investigator(s) Wojciech Kopczuk; Justin Marion; Erich Muehlegger; Joel Slemrod
Version: View help for Version V1
| Name | File Type | Size | Last Modified |
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| replication | 10/13/2019 03:35:AM | ||
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text/plain | 14.6 KB | 10/12/2019 11:35:PM |
Project Citation:
Kopczuk, Wojciech, Marion, Justin, Muehlegger, Erich, and Slemrod, Joel. Replication data for: Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes. Nashville, TN: American Economic Association [publisher], 2016. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114618V1
Project Description
Summary:
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In simple models, the incidence of a tax is independent of the identity
of the remitting party. We illustrate that this prediction fails to hold if
opportunities for evasion differ across economic agents. Second, we
estimate how the incidence of state diesel taxes varies with the point
of collection, where the remitting party varies across states and over
time. Moving tax collection upstream from retailers substantially
raises the pass-through of diesel taxes to consumers. Furthermore,
tax revenues increase when collecting taxes from wholesalers rather
than from retailers, suggesting that evasion is the likely explanation
for the incidence result. (JEL H22, H25, H26, H71, L71)
Scope of Project
JEL Classification:
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H22 Taxation and Subsidies: Incidence
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
L71 Mining, Extraction, and Refining: Hydrocarbon Fuels
H22 Taxation and Subsidies: Incidence
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
L71 Mining, Extraction, and Refining: Hydrocarbon Fuels
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