BREMMER, DALE S.; KESSELRING, RANDALL G. - In: Studies in Economics and Finance 12 (1989) 2, pp. 84-91
The treatment of tax incidence in most principles textbooks is incomplete and misleading. This anomaly results from treating tax incidence as a short‐run phenomenon. This paper briefly reviews the theory regarding tax incidence and surveys the leading textbooks in regard to their treatment of...