The Measurement of Tax Shifting: Economics and Law

Wirth F. Ferger

The Quarterly Journal of Economics, 1940, vol. 54, issue 3, 429-454

Abstract: I. The problem: the theoretical prediction of tax shifting and incidence versus its actual measurement, 429. — Practical importance of the latter in administrative law in tax refunds, 430. — II. Limitations of the field: definitions, 433. — III. The law on tax burden shifting, 436. — Precedent for recognition of tax shifting, 437. — Absence of precedent for its measurement, 438. — IV. The economics of the measurement of tax burden shifting, 440. — Refund provisions of the 1936 Revenue Act, 441. — Economic precedent for analysis of margins, 443. — Business precedent in use of spreads, 446. — Implications of use of margins in measurement of tax burden shifting, 449. — Asserted impossibility of proof, 451. — Conclusion, 454.

Date: 1940
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