Quarterly Journal of Economics Vol. 59 No. 4 1945
The Classical Indictment of Indirect Taxation
Abstract
The "excess burden" doctrine, 577. — I. Marshall's analysis, 578 —. Mrs. Hicks' reformulation, 579. — J. R. Hicks on "compensating variations in income, " 579. — Miss Joseph's analysis, 579. — II. Excess burden not peculiar to indirect taxes, 582. — Comparison with income taxes, 586. — Progression, 587. — Compensation for subjective costs, 590. — III. Other economic effects of taxes, 591. — IV. Commodity and income taxes in the light of "ideal" requirements, 594. — V. Conclusions, 596.
- DOI
- 10.2307/1883297
- Volume
- 59
- Issue
- 4
- Pages
- 577
- Sources
- openalex crossref