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Toward a General Theory of Sales Tax Incidence

John F. Due

University of Illinois Urbana-Champaign

Quarterly Journal of Economics 1953

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.

DOI
10.2307/1885336
Volume
67 (2)
Pages
253
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