Mair, Douglas; Damania, Richard - In: Cambridge Journal of Economics 12 (1988) 4, pp. 435-49
Contemporary neoclassical property tax incidence theory sees its historical antecedents in Alfred Marshall and H. G. Brown. Its origins can, however, be traced back to David Ricardo via the single tax movement. The classical Ricardian theory of local tax incidence has been misinterpreted by...