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Tax Shifting and the Laws of Cost

Quarterly Journal of Economics 1933 47(4), 680
Introduction, 680. — I. Marshall's treatment examined, 681. — II. Doubts as to its usefulness: (1) the assumption of free competition, 685; independence of the cost of labor and capital, 690; effect of public expenditures, 695; the assumption that an industry obeys one law of cost throughout, 698; "boxing" an industry, 701. — III. The "statistical" method of analyzing tax-price relationships, 703. — The "theoretical-statistical" method more promising, 706.

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.