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