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Tax Shifting in the Short-Run

Quarterly Journal of Economics 1939 53(4), 562
Introduction: underlying concepts and assumptions, 562. — I. Pure Competition: specific taxes, 566; ad valorem taxes, 568; gross receipts taxes, 574; lump-sum taxes, 574; net returns taxes, 576. — II. Monopolistic Competition: specific taxes, 576; ad valorem taxes, 582; gross receipts taxes, 585; lump-sum taxes, 585; net returns taxes, 586. — A special case: one market competitive, one monopolistic, 586.