Concepedia

Statutory Incidence

Statutory Incidence is the legal assignment of tax liability to a specific economic agent, distinguished from economic incidence by specifying who is legally responsible for remitting the tax to the government.

9

Publications

267

Citations

12

Authors

8

Institutions

Publications per year

2017–2026

2

Variants

Legal Tax Incidence

Parents

Children

Publications

9

Incidence of an interest income tax

Peter Dia­mond · Journal of Economic Theory · 1970 · 93 citations

, , +10

3. On the Principles which regulate the Incidence of Taxes

Proceedings of the Royal Society of Edinburgh · 1872 · 52 citations

, , +14

Statutory incidence and sales tax compliance: Evidence from Wayfair

William F. Fox, Enda Patrick Hargaden, LeAnn Luna · Journal of Public Economics · 2022 · 25 citations

, , +14

Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures

Erik Caspersen, Gilbert E. Metcalf · National Bureau of Economic Research · 1993 · 18 citations · Full text

, , +14

The Incidence of Australian Taxation*

Philip Bentley, Dave Collins, N. T. Drane · Economic Record · 1974 · 18 citations

, , +10

1–5 of 9

Authors

12

  1. LL
    LeAnn Luna

    University of Tennessee at Knoxville, United States

    2 publications · 40 citations

    2

    h-index

  2. WF
    William F. Fox

    University of Tennessee at Knoxville, United States

    2 publications · 40 citations

    2

    h-index

  3. EP
    Enda Patrick Hargaden

    University of Tennessee at Knoxville, United States

    2 publications · 40 citations

    2

    h-index

  4. PD
    Peter Dia­mond

    Massachusetts Institute of Technology, United States

    1 publications · 93 citations

    1

    h-index

  5. DC
    Dave Collins

    University of Lancashire, United Kingdom

    1 publications · 18 citations

    1

    h-index

1–5 of 12

Institutions

8

  1. University of Tennessee at Knoxville

    Knoxville, United States

    2 h-index

    5 publications

    95 citations

  2. Knoxville College

    Knoxville, United States

    1 h-index

    3 publications

    45 citations

  3. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    93 citations

  4. Tufts University

    Medford, United States

    1 h-index

    1 publications

    18 citations

  5. Rice University

    Houston, United States

    1 h-index

    1 publications

    17 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    1 h-index

    1 publications

    18 citations

  7. Macquarie University

    Sydney, Australia

    1 h-index

    3 publications

    54 citations

  8. Ollscoil na Gaillimhe – University of Galway

    Galway, Ireland

    1 h-index

    1 publications

    25 citations

1–8 of 8

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 28 citations

    2

    h-index

  2. National Bureau of Economic Research

    Repository · 1 publications · 18 citations

    1

    h-index

  3. Journal of Public Economics

    1 publications · 25 citations

    1

    h-index

  4. Journal of Economic Theory

    JET · 1 publications · 93 citations

    1

    h-index

  5. The Quarterly Journal of Economics

    QJE · 1 publications · 17 citations

    1

    h-index

1–5