Ricardo's Theory of Tax Incidence: A Comment
Guido Erreygers ()
Cambridge Journal of Economics, 1995, vol. 19, issue 6, 819-25
In a recent article in this journal, Takuo Dome examined Ricardo's theory of tax incidence by means of a formal model. In this comment, some of Dome's results are sharpened. Dome formulated sufficient conditions, which moreover contained endogenous variables. It is shown that these conditions can be replaced by conditions which are both necessary and sufficient and which contain exogenous variables only. (c) 1995 Academic Press Limited Copyright 1995 by Oxford University Press.
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