The Distribution of Tax Burdens: An Introduction
29 Pages Posted: 7 Jun 2002 Last revised: 27 Oct 2010
Date Written: June 2002
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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