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Who pays taxes? This may sound like a simple question, but many politicians don't seem to know the answer. Nor do a great many journalists. In fact, if there's one important economic concept which almost no-one in the general public seems to understand, it's 'tax-incidence' - the economic study of who really pays taxes.
Authors
Research Fellow Paris School of Economics
Antoine is a Research Fellow, an Associate Professor at the EHESS, and Director of the Institut des Politiques Publiques (IPP) in Paris.
Journal article details
- Publisher
- University of Southampton
- Issue
- April 2008
Suggested citation
Bozio, A. (2008). 'Who pays taxes? A short introduction to tax incidence' (2008)
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