Kotlikoff, Laurence J.; Summers, Lawrence H. - In: Handbook of public economics : volume 2, (pp. 1043-1092). 1987
Economics is at its best when it offers important insights that contradict initial, casual impressions. The theory of tax incidence provides a rich assortment of such insights. Tax incidences basic lesson that the real and nominal tax burdens are not necessarily related means that taxes on...
