The Incidence of Sales Taxes: The Shifting of Sales Taxes Get access Roy W. Jastram Roy W. Jastram Stanford 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 673–678, https://doi.org/10.1093/qje/54.4_Part_1.673 Published: 01 August 1940