← Search Journal of Finance Vol. 30 No. 4 1975 Who Bears the Tax Burden. Earl R. Rolph; Joseph A. Pechman; Benjamin A. Okner DOI10.2307/2326750 Volume30 Issue4 Pages1172 Sources openalex crossref semanticscholar Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓