Journal Article Ad Valorem and Unit Taxes Compared Get access D. B. Suits, D. B. Suits University of Michigan Search for other works by this author on: Oxford Academic Google Scholar R. A. Musgrave R. A. Musgrave University of Michigan Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 67, Issue 4, November 1953, Pages 598–604, https://doi.org/10.2307/1883604 Published: 01 November 1953