Consumer Burden Analysis

Consumer Burden Analysis is a methodological framework within tax policy research that identifies and quantifies the extent to which consumers bear the economic incidence of indirect taxes when supplies are zero-rated, distinguishing it from other incidence analysis techniques by focusing specifically on the redistributive and welfare effects of exempting certain goods or services from taxation while allowing input tax credits.

22

Publications

692

Citations

52

Authors

40

Institutions

Publications per year

2017–2026

7

Authors

52

  1. LH
    Lawrence H. Goulder

    Stanford University, United States

    2 publications · 45 citations

    2

    h-index

  2. BH
    Bruce Hollingsworth

    Monash University, Australia

    1 publications · 136 citations

    1

    h-index

  3. ML
    Mariel Leal

    Tecnológico de Monterrey, Mexico

    1 publications · 24 citations

    1

    h-index

  4. KH
    Katharina Hauck

    Imperial College London, United Kingdom

    1 publications · 136 citations

    1

    h-index

  5. CA
    CYNTHIA AAMLID WASBERG

    Iowa State University, United States

    1 publications · 31 citations

    1

    h-index

1–5 of 52

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 45 citations

    2

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 2 publications · 31 citations

    2

    h-index

  3. Health Economics

    2 publications · 152 citations

    2

    h-index

  4. The Quarterly Journal of Economics

    QJE · 1 publications · 15 citations

    1

    h-index

  5. 1

    h-index

1–5