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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…
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Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation. Erich Muehlegger, November 2014, Paper. "Fiscal externalities across jurisdictions can arise…
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Gasoline Taxes and Consumer Behavior, Erich Muehlegger, 2014, Paper, Gasoline taxes can be employed to correct externalities from automobile use and to raise government…
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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…