By Thomas M Porcano
"Advances in Taxation" publishes articles facing all features of taxation. Articles can deal with tax coverage matters on the federal, country, neighborhood, or overseas point. The sequence essentially publishes empirical reviews that tackle compliance, laptop utilization, schooling, felony, making plans, or coverage matters. those experiences quite often contain interdisciplinary learn that includes theories from accounting, economics, finance, psychology, and sociology.
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Additional info for Advances in Taxation, Volume 16
BISPING incidence by firm size in Table 9, any pattern is difficult to discern, and the p-value for the test of the difference in mean incidence does not support the notion. Distributive Measures Table 10 contains additional information regarding firm size. 8 While the true measure of tax base would be the firm’s payroll, due to the lack of data on firm payrolls, we employ firm size as measured by the number of employees, as a proxy. Due to the nature of our data, respondent firms already are grouped by size from their responses to questions two and three on Part 4 of the questionnaire.
4% of the firms in the ArkLaMiss felt that they would be likely or very likely to increase product/service price by more than 1%. 3% suggested that they would be likely or very likely to increase prices by less than 1%. These numbers are fairly consistent across the region, with the highest likelihood of a price increase existing in Louisiana. These results imply that product market elasticities may be conducive to passing the tax on to consumers in the ArkLaMiss as well. If a firm believes that it cannot pass the entire burden of the tax on to consumers or employees, then the tax effectively becomes an added expense to the firm, reducing profits.
At first glance, Table 8 appears to reveal that the mean tax burden on each group varies significantly by industry. The banking/financial industry has the highest mean share of the tax borne by employees; whereas public accounting has the highest share borne by customers; and the legal industry has the highest share borne by profits. It is crucial to note that once again a substantial portion of the burden is borne by consumers, and the degree to which firms believe they can pass a new payroll tax on to consumers varies considerably by industry.