← Search Quarterly Journal of Economics Vol. 54 No. 4 1940 The Incidence of Sales Taxes: A Note on Methodology Benjamín Higgins DOI10.2307/1884726 Volume54 Issue4 Pages665 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 ✓