The Distribution of Tax Burdens: An Introduction

Gilbert Metcalf () and Don Fullerton ()

No 8978, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper.

JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: Written
Note: PE
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