Public Finance and Public PolicyFirst Edition

Chapter 19:The Equity Implications of Taxation: Tax Incidence

Copyright © 2005 by Worth Publishers

Jonathan Gruber

Figure 19.1 The Sources of Federal Government Revenue (% of Total Receipts)Gruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.2 Statutory Burdens Are Not Real BurdensGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.3 The Side of the Market Is IrrelevantGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.4 Inelastic Factors Bear TaxesGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.5 Elastic Factors Avoid TaxesGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.6 Elasticity of Supply Also MattersGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.7 Incidence Analysis Is the Same in Factor MarketsGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.8 Incidence Analysis in Factor Markets Differs with a Minimum WageGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.9 Tax Incidence in Monopoly MarketsGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.10 The Incidence of a Tax on Lexington RestaurantsGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Figure 19.11 The Incidence of a Lexington Restaurant Tax on Labor vs. CapitalGruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Table 19.1Gruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers

Table 19.2Gruber: Public Finance and Public Policy, First EditionCopyright © 2005 by Worth Publishers