Tax incidence

Author / Creator

Kotlikoff, Laurence J

Available as

Online

Summary

This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not...

This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not represent a comprehensive review of the literature, rather it is offered to the reader as a pedogogical piece that may be of use in teaching the theory of tax incidence.

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