← Search Econometrica Vol. 12 No. 1 1944 A Mathematical Theory of the Incidence of Taxation Ronald W. Shephard DOI10.2307/1905563 Volume12 Issue1 Pages1 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 ✓