Tax Incidence

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 pedoqogical piece that may be of use in teaching the theory of tax incidence.

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Year of publication:	1986-03
Authors:	Kotlikoff, Laurence ; Summers, Lawrence H.
Institutions:	National Bureau of Economic Research (NBER)

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Extent:	application/pdf
Series:	NBER Working Papers.
Type of publication:	Book / Working Paper
Notes:	PE published as Kotlikoff, Laurence J. and Lawrence H. Summers. "Tax Incidence," The Handbook of Public Economics, edited by Alan J. Auerbach and Martin Feldstein,(1987), pp. 1043-1092. Number 1864
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005718575