Introduction, 253. — I. Concept and patterns of incidence, 254. — II. Steps toward greater generality of the theory of sales tax incidence, 256. — III. Aggregate demand and factor price adjustments, 257; the Brown Case, 258; case in which aggregate factor demand is unaffected, 260. — IV. A sales tax in an inflationary period, 263. — V. Conclusion, 265.