Ricardo's Theory of Tax Incidence: A Sraffian Re-interpretation

Takuo Dome

Cambridge Journal of Economics, 1992, vol. 16, issue 1, 43-53

Abstract: When David Ricardo argued the shifting and incidence of taxation in his Principles of Political Economy and Taxation (1817), he did not precisely consider the reproduction system in the economy. This paper tries to complement his conclusion by taking the reproduction structure into consideration. The model is the Sraffian system of three sectors including various types of taxes. Using the method of comparative statics, this paper analyzes how a uniform rate of profits, relative prices, money rent, and corn rent alter with a change in the tax rates. Some results from the model make Ricardo's conclusion valid only under strict conditions. Copyright 1992 by Oxford University Press.

Date: 1992
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