The Distribution of Tax Burdens : an Introduction

Author / Creator

Metcalf, Gilbert E

Available as

Online

Summary

Abstract: This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication o...

Abstract: This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper

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