Aviation taxation and tax incidence

This paper investigates tax incidence resulting from the 'combined unit tax' levied on domestic air travel. Using a panel dataset and estimating with first-differences, I find that domestic aviation taxes are over-shifted to passengers by 30-70 cents per dollar tax. A potential nonlinear r...

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Veröffentlicht in:	Applied economics 2021, Vol.53 (4), p.454-468
1. Verfasser:	Chuang, Shih-Hsien
Format:	Artikel
Sprache:	eng
Schlagworte:	Air transportation industry Air travel airline industry Airlines Aviation Economic analysis Economic theory pass-through Passengers Tax incidence tax salience Taxation
Online-Zugang:	Volltext
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