Tax Incidence

Laurence J. Kotlikoff, Lawrence H. Summers

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:	March 1986
Authors:	Kotlikoff, Laurence J.
Other Persons:	Summers, Lawrence H. (contributor)
Institutions:	National Bureau of Economic Research (contributor)
Publisher:	Cambridge, Mass : National Bureau of Economic Research
Subject:	Theorie \| Theory \| Steuerinzidenz \| Tax incidence \| Steuerwirkung \| Tax effects

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Extent:	1 Online-Ressource
Series:	NBER working paper series ; no. w1864
Type of publication:	Book / Working Paper
Language:	English
Notes:	Mode of access: World Wide Web System requirements: Adobe [Acrobat] Reader required for PDF files Hardcopy version available to institutional subscribers.
Other identifiers:	10.3386/w1864 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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