Musgrave, Richard A.; Case, Karl E.; Leonard, Herman - In: Public Finance Review 2 (1974) 3, pp. 259-311
This paper updates to 1968 levels earlier estimates of the distribution of tax burdens, expenditure benefits, and net burdens or benefits. Emphasis is on the methodological issues involved, including the role of incidence assumptions and the specific formulation of the question to be answered....
