Backward Shifting is a type of tax incidence in which the economic burden of a tax is transmitted from consumers or downstream firms to upstream suppliers or producers through reductions in input prices, thereby distinguishing it from forward shifting where the burden is passed downstream to consumers.
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Publications
6.3K
Citations
118
Authors
66
Institutions
Publications per year
2017–2026
8
Variants
Backward Tax Shifting
Parents
Publications
61
J. R. M. Hosking · Biometrika · 1981 · 2.5K citations
Economic Backwardness and Economic Growth.
David Morgan, Harvey Leibenstein · Economica · 1959 · 680 citations
J. R. M. Hosking · Biometrika · 1981 · 262 citations
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Authors
118
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1–5 of 118
Institutions
66
Ben-Gurion University of the Negev
Beersheba, Israel
2 h-index
3 publications
46 citations
Institute of Hydrology of the Slovak Academy of Sciences
Bratislava, Slovakia
2 h-index
2 publications
2.7K citations
University of Colorado System
Boulder, United States
2 h-index
4 publications
494 citations
Lund University
Lund, Sweden
2 h-index
5 publications
135 citations
Texas A&M University
College Station, United States
2 h-index
6 publications
124 citations
Saint Louis University
Madrid, Spain
1 h-index
2 publications
32 citations
Brown University
Providence, United States
1 h-index
1 publications
24 citations
University of Alabama
Tuscaloosa, United States
1 h-index
1 publications
24 citations
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Venues
- Journal of Marketing
JM · 2 publications · 247 citations
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- Journal of Functional Analysis
2 publications · 83 citations
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- Journal of the London Mathematical Society
2 publications · 42 citations
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- Biometrika
2 publications · 2.7K citations
2
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- The Quarterly Journal of Experimental Psychology Section A
1 publications · 29 citations
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