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Does it matter who writes the check to the government? The economics of tax remittance.

Publication: National Tax Journal
Publication Date: 01-JUN-08
Format: Online
Delivery: Immediate Online Access

Article Excerpt
Nearly all of the modern economic theory of taxation is concerned with what actions or states of affairs trigger tax liability, and virtually none is concerned with who or what entity remits funds to the government to cover that liability. Indeed, both elementary public finance textbooks and advanced surveys suggest that the remittance responsibility--such as whether the buyer or seller of a commodity must remit any sales...

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