摘要: Abstract This survey paper summarizes and appraises the Harberger model of tax incidence its extensions, modifications, applications. It considers shortcomings Marshallian partial equilibrium analysis early efforts to overcome them, exposits a late vintage version model, explains how this relatively simple general overcomes many earlier analysis, describes several existing potential modifications applications inherent model. concludes that performed an invaluable service in providing public finance economists with easily manageable
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