Hogan, Vincent (Vincent Peter)Vincent (Vincent Peter)Hogan2009-03-032009-03-03UCD School2001-01200101http://hdl.handle.net/10197/924In the long run the economic incidence of a tax is unaffected by whether a tax is levied on workers, consumers or firms. In the short run, however, with wages and prices not fully flexible the incidence may be different. We test this hypothesis using aggregate time series data and examine the implications of tax incidence for the level and persistence of unemployment.284319 bytesapplication/pdfenLabor supply--Effect of taxation onTaxationUnemploymentWorking Paperhttps://creativecommons.org/licenses/by-nc-sa/1.0/