Advances in Taxation, Volume 16 by Thomas M Porcano

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all features of taxation. Articles can deal with tax coverage matters on the federal, kingdom, neighborhood, or foreign point. The sequence essentially publishes empirical reports that handle compliance, computing device utilization, schooling, felony, making plans, or coverage concerns. those reports often contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology.

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9% of all respondents believe that the fair rate is 0, though we do not present the results here for the sake of brevity. 4. The results of these tests are available from the authors upon request. 5. Reducing wages by more than one percent in response to a one percentage-point increase in payroll tax is not irrational because a one percentage-point increase in the payroll tax amounts to more than a 13 percent increase in the tax rate. 6. Percentages discussed regarding Tables 5–7 are calculated as: ((Total number responding to a question in a particular manner/Total number responding to the question) ×100).

An innovation of the EHI study is that it allowed for the burden of the tax to be borne by labor, consumers, or firms, whereas past work has typically assumed the burden falls solely on labor. Responses were elicited from 1440 small business owners in the Hampton Roads area of Virginia to ascertain whether the payroll tax is shifted by passing it on to the consumer by way of increased prices, passing it on to the employee by way of reduced wages, or absorbed by the business in the form of reduced profits.

According to economic theory, the degree to which firms are able to successfully pass a tax on to other parties depends on the nature of demand and supply elasticities in these markets. In terms of the labor market, if for example, the employer faces market conditions represented by a situation where the supply of labor is relatively inelastic, then the firm will find it easier to pass that tax on to employees, and, as a consequence, employees will bear a relatively larger share of the burden of the tax.

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