← Search Quarterly Journal of Economics Vol. 54 No. 1 1939 The Incidence of Pay Roll Taxes: Comment Harrison Clark; Robert A. Winters DOI10.2307/1882494 Volume54 Issue1 Pages161 Sources semanticscholar openalex crossref 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 ✓