To understand better what is driving the behavior of the direct to indirect tax ratio, we show the historical evolutions of the share of each of the main taxes
ispwp0911.pdf
Income taxation is viewed as direct because it can be made progressive, whereas commodity taxation is indirect, in the sense that it is based on anonymous
cremer-pestieau-rochet.pdf
from direct to indirect taxes, at an unchanged overall revenue level indirect taxation, on the basis of a survey of some recent economic literature;
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26 mai 2021 · taxation depends on the choice between direct taxation – taxation of factor income – and indirect taxation – taxation of consumer goods
20210526_on_as1974_relative_prices.pdf
shows that direct and indirect taxation have different fiscal potential and Direct taxation; indirect taxation; tax revenues; VAT; income taxes
NA_Soloveva_Transformation_of_Direct_and_Indirect_Taxations_Correlation.pdf
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation,
w8833.pdf
Direct to Indirect Taxation in France PDF ISBN 978-92-79-77414-0 ISSN 2443-8022 doi:10 2765/610397 The Economic Effects of a Tax Shift from Direct
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Optimal tax theory has shown that, under simple assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation,
directvsindirect.pdf