Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation

Ivanov Yuriy. B. and Chumakova Olga A.
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Ivanov Yuriy. B.: Kharkiv National University of Economics
Chumakova Olga A.: Kharkiv National University of Economics

The Problems of Economy, 2009, issue 4, 79_84

Abstract: The article justifies the need to consider the process of shifting the tax in the calculation of implicit rates on the factors of production and consumption. Proposed update to the EU methodology on the inclusion of social transfers employers in the tax burden on capital. A comparison of the proportion of taxes in the price structure with the implicit rate of consumption revealed the magnitude of transcriptions of the actual manufacturer of taxes to the buyer.

Keywords: tax load; implicit rate; factors of production; transcriptions of the taxes (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2009:i:4:p:79_84

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