The Incidence of Sales Taxes: A Note on Methodology Get access Benjamin Higgins Benjamin Higgins 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 665–672, https://doi.org/10.1093/qje/54.4_Part_1.665 Published: 01 August 1940