Concepedia

Tax Shifting Analysis

Tax Shifting Analysis is a theoretical framework within the field of public economics that identifies the mechanisms and extent to which the legal burden of a tax, as defined by statutory incidence, is economically transferred from the statutory taxpayer to other economic agents through adjustments in prices, wages, or returns.

29

Publications

2.6K

Citations

55

Authors

33

Institutions

Publications per year

2017–2026

5

Variants

Tax Incidence Analysis

Parents

Publications

29

Book-Tax Differences and Internal Revenue Service Adjustments

Lillian F. Mills · Journal of Accounting Research · 1998 · 599 citations

, , +16

Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?

Roger Gordon, Joel Slemrod · National Bureau of Economic Research · 1998 · 266 citations · Full text

, , +16

Corporate tax systems and cross country profit shifting

Andreas Haufler · Oxford Economic Papers · 2000 · 260 citations

, , +17

Estimating Taxable Income Responses Using Danish Tax Reforms

Henrik Kleven, Esben Anton Schultz · American Economic Journal Economic Policy · 2014 · 239 citations · Full text

, , +15

Profitable Cost Increases and the Shifting of Taxation: Equilibrium Response of Markets in Oligopoly

Jesús Seade · Digital Commons - Lingnan (Lingnan University) · 1985 · 166 citations · Full text

, , +16

1–5 of 29

Authors

55

  1. EA
    Esben Anton Schultz

    London School of Economics and Political Science, United Kingdom

    2 publications · 252 citations

    2

    h-index

  2. HK
    Henrik Kleven

    London School of Economics and Political Science, United Kingdom

    2 publications · 252 citations

    2

    h-index

  3. RG
    Roger Gordon

    University of California San Diego, United States

    2 publications · 279 citations

    2

    h-index

  4. JC
    Juan Carlos Suárez Serrato

    Duke University, United States

    1 publications · 18 citations

    1

    h-index

  5. DD
    Diego d’Andria

    Joint Research Center, Spain

    1 publications · 34 citations

    1

    h-index

1–5 of 55

Institutions

33

  1. University of Copenhagen

    Copenhagen, Denmark

    4 h-index

    7 publications

    445 citations

  2. Tampere University

    Tampere, Finland

    2 h-index

    2 publications

    132 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    4 publications

    54 citations

  4. London School of Economics and Political Science

    London, United Kingdom

    2 h-index

    2 publications

    252 citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    12 citations

  6. Uppsala University

    Uppsala, Sweden

    1 h-index

    1 publications

    92 citations

  7. University of Vienna

    Vienna, Austria

    1 h-index

    1 publications

    31 citations

  8. Fundação Getulio Vargas

    Rio de Janeiro, Brazil

    1 h-index

    2 publications

    78 citations

1–8 of 33

Venues

  1. Journal of Public Economics

    2 publications · 125 citations

    2

    h-index

  2. International Tax and Public Finance

    2 publications · 60 citations

    2

    h-index

  3. American Economic Journal Economic Policy

    2 publications · 287 citations

    2

    h-index

  4. SSRN Electronic Journal

    Repository · 2 publications · 29 citations

    2

    h-index

  5. The Accounting Review

    2 publications · 84 citations

    2

    h-index

1–5