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The role of labour demand elasticities in tax incidence analysis with heterogeneous labour (1999)
Journal Article
Bhattarai, K., & Whalley, J. (1999). The role of labour demand elasticities in tax incidence analysis with heterogeneous labour. Empirical economics, 24(4), 599-619. https://doi.org/10.1007/s001810050075

Whether labour bears full burden of household level income and consumption taxes ultimately depends on the degree of substitutability among different types of labour in production. We find more variation in incidence patterns across households with l... Read More about The role of labour demand elasticities in tax incidence analysis with heterogeneous labour.