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12:30 - 13:45 17 June 2013

“Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes” (with Wojciech Kopczuk, Justin Marion, and Erich Muehlegger)


IFS Conference Room | Institute for Fiscal Studies (link Map)
7 Ridgmount Street | London | WC1E 7AE | United Kingdom

Open to: Academic | Student
Ticketing: Open

Speaker information

Joel Slemrod, University of Michigan

In this paper we empirically examine how, contrary to standard theory, the identity of the tax remitter affects incidence in the diesel fuel market and present empirical evidence that the identity of the remitting party affects both collections and the incidence of taxes. States differ in the stage of the supply chain responsible for remitting the tax (none require final consumer remittance), and over time states have in general moved the point of tax collection to higher in the supply chain. In the early 1980s, states were almost evenly split between collecting taxes from retail stations and collecting from intermediate wholesale distributors. Over the subsequent twenty years, many states have moved away from collecting from retail stations and toward collecting from prime suppliers. We find that the rate of pass-through of diesel taxes to retail prices is dependent on the location of remittance responsibility.


Institute for Fiscal Studies
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