Quarterly Journal of Economics Vol. 47 No. 4 1933
Tax Shifting and the Laws of Cost
Abstract
Introduction, 680. — I. Marshall's treatment examined, 681. — II. Doubts as to its usefulness: (1) the assumption of free competition, 685; independence of the cost of labor and capital, 690; effect of public expenditures, 695; the assumption that an industry obeys one law of cost throughout, 698; "boxing" an industry, 701. — III. The "statistical" method of analyzing tax-price relationships, 703. — The "theoretical-statistical" method more promising, 706.
- DOI
- 10.2307/1884296
- Volume
- 47
- Issue
- 4
- Pages
- 680
- Sources
- openalex crossref