Steedman, Ian - In: Public Finance = Finances publiques 41 (1986) 3, pp. 331-49
In the widely used 2 x 2 general-equilibrium analysis of tax incidence the treatment of "capital" is often obscure: when it is clarified, many familiar results from that an analysis are found to be invalid. With land, labor, produced inputs, and a zero rate of interest, factor-tax results hold...