Knowledge that Transforms

Journal Article The Use of the Short-Cut Graphic Method of Multiple Correlation: Comment Get access Louis H. Bean Louis H. Bean Washington, D. C. Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 54, Issue 2, February 1940, Pages 318–331, https://doi.org/10.2307/1883340 Published: 01 February 1940

I. The problem: the theoretical prediction of tax shifting and incidence versus its actual measurement, 429. — Practical importance of the latter in administrative law in tax refunds, 430. — II. Limitations of the field: definitions, 433. — III. The law on tax burden shifting, 436. — Precedent for recognition of tax shifting, 437. — Absence of precedent for its measurement, 438. — IV. The economics of the measurement of tax burden shifting, 440. — Refund provisions of the 1936 Revenue Act, 441. — Economic precedent for analysis of margins, 443. — Business precedent in use of spreads, 446. — Implications of use of margins in measurement of tax burden shifting, 449. — Asserted impossibility of proof, 451. — Conclusion, 454.

The Official and Unofficial Markets for Sterling Get access S. E. Harris S. E. Harris Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 54, Issue 4_Part_1, August 1940, Pages 655–664, https://doi.org/10.1093/qje/54.4_Part_1.655 Published: 01 August 1940

Two major objectives of British policy which can and should be implemented by the same regulatory technique, 171.— I. The non-quantitative approach: burdens likely to be heavy, 172; and require maximizing of resources 173.— The Economist's educational campaign, 174.— Hansen's view, 176.— The best sterling exchange rate for the duration of the war would be nearer $5.00 than $4.00.— Theoretical justification of this position, 177.— II. The statistical approach: points to be established, 182.— Volume of British exports likely to fall, 183.— Britain's foreign markets will not be reduced by war, and may be increased, 185.— What depreciation is costing Britain, 186.— Behavior of British prices, 190.— III. Summary of Britain's wartime economic problems, 196.

The Incidence of Sales Taxes: Ad Valorem and Specific Taxes Get access John F. Due John F. Due The University of Utah Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 54, Issue 4_Part_1, August 1940, Pages 679–685, https://doi.org/10.1093/qje/54.4_Part_1.679 Published: 01 August 1940

Purpose of the study, 599.— I. Similarity between Phillips' analysis and one version of the multiplier, 600.— The Keynesian analysis, 600.— Integration of Phillips' analysis with the analysis of income circulation implied in the concept of the multiplier: five sequences, 601.— The identity of savings and investment and the concept of the instantaneous multiplier, 609.— Varying the assumptions, 610.— One bank, 612.— Constant addition to bank reserves, 612.— Lundberg's model sequences, 614.— II. Suggestions for systematizing banking theory: definitions, axioms and syllogisms to be kept in mind, 615; secular increases of voluntary deposit holdings and the volume of banks' loans and investments, 620; commercial banks and the marginal propensity to spend, 622; liquidity and shiftability of bank assets, 622.

I. The State-Federal conflict for possession of sources of revenue, 566.— II. Background of the controversy over the estate tax, 567.— III. Revisions of the Federal levy, 1924–1935, 569.— IV. Effects of these upon State and Federal revenues, 573.— Effects upon the form of State taxes, 575.— Effects upon the rates applied under State laws, 577.— V. Effects of the Act of 1926 upon death duties in Pennsylvania, 581.— VI. Effects upon death duties in Massachusetts, 586.— VII. Effects upon the New York system, 590.— VIII. Conclusions, 596.

Journal Article Oligopoly and the Short-Run Demand for Labor Get access Raymond F. Mikesell Raymond F. Mikesell The University of Washington Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 55, Issue 1, November 1940, Pages 161–166, https://doi.org/10.2307/1881672 Published: 01 November 1940