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Does Evasion Break the Law of Tax Incidence? Point of Collection and the Pass-through of State Diesel Taxes. Erich Muehlegger, April 2015, Paper. "The canonical theory of taxation…
Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation. Erich Muehlegger, November 2014, Paper. "Fiscal externalities across jurisdictions can arise…
Do the Laws of Tax Incidence Hold? Erich Muehlegger, September, 2013, Paper. "The canonical theory of taxation holds that the incidence of a tax is independent of the side of the…