6. The incidence of tax is not always easy to determine. The burden of income taxes falls...

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6. The incidence of tax is not always easy to determine. The burden of income taxes falls on individual taxpayers. Most economists believe that payroll taxes are shifted back to employees. Sales and excise taxes are usually shifted forward to consumers.

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Economics Private And Public Choice

ISBN: 9780123110404

2nd Edition

Authors: James D Gwartney; Richard Stroup; A H Studenmund

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