摘要: This paper suggests that it is incorrect to allocate indirect output taxes, such as general sales consumption in a tax incidence analysis. Using simple differential model, ...
uchicago.edu
jstor.org 
sci-hub.st 参考文章(5)
Peter Mieszkowski, Tax Incidence Theory: The Effects of Taxes on the Distribution of Income Journal of Economic Literature. ,vol. 7, pp. 1103- 1124 ,(1969)
Edgar K. Browning, The Burden of Taxation Journal of Political Economy. ,vol. 86, pp. 649- 671 ,(1978) , 10.1086/260703
Benjamin A. Okner, Joseph A. Pechman, Earl R. Rolph, Who bears the tax burden ,(1974)
Harry Gunnison Brown, The Incidence of a General Output or a General Sales Tax Journal of Political Economy. ,vol. 47, pp. 418- 420 ,(1939) , 10.1086/255394
Jacob Meerman, The incidence of sales and excise taxes, or where do we put the transfers? Journal of Political Economy. ,vol. 88, pp. 1242- 1248 ,(1980) , 10.1086/260939