, vol. 3, Chapter 21; Sections 1-3, 5-6. Martin Feldstein, “Tax Avoidance and the Deadweight Loss of the Income Tax,” Review of Economics and Statistics, November 1999, 674-680. Liran Einav, Dan Knoepfle, Jonathan Levin, and Neel Sundaresan, “Sales Taxes and Internet Commerce,” American Economic Review, January 2014, 1-26. Alberto Alesina, Andrea Ichino, and Loukas Karabarbounis, “Gender Based Taxation and the Division of Family Chores,” American Economic Journal: Economic Policy, May 2011, 1-40. Hunt Allcott, Benjamin B. Lockwood, and Dmitry Taubinsky, “Regressive Sin Taxes, with an Application to the Optimal Soda Tax,” Quarterly Journal of Economics, August 2019, 1557-1626. B.Tax Incidence *Don Fullerton and Gilbert Metcalf, “Tax Incidence,” Handbook of Public Economics, vol. 4, Chapter 26. John Cawley and David Frisvold, “The Incidence of Taxes on Sugar-Sweetened Beverages: The Case of Berkeley, California,” Journal of Policy Analysis and Management, Spring 2017, 303-326. Youssef Benzarti and Dorian Carloni, “Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France,” American Economic Journal: Economic Policy, February 2019, 38-63.
Economics 230A, Fall 2019, Part 1 Page 3 Emmanuel Saez, Benjamin Schoefer, and David Seim, “Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers’ Tax Cut in Sweden,” American Economic Review, May 2019, 1717-1763. Alan Auerbach, “Who Bears the Corporate Tax? A Review of What We Know” in J. Poterba, ed., Tax Policy and the Economy20, 2006, 1-40. Juan Carlos Suárez Serrato and Owen Zidar, “Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms,” American Economic Review, September 2016, 2582-2624. Alan Auerbach, Laurence Kotlikoff, and Darryl Koehler, “U.S. Inequality and Fiscal Progressivity: An Intragenerational Accounting” August 2019. ty%208%2029%2019.1.pdf