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The Impact of Alternative Tax Structures on Personal Consumption and Saving

Richard A. Musgrave and Mary S. Painter

The Quarterly Journal of Economics, 1948, vol. 62, issue 4, 475-499

Abstract: Introduction: limitations of the study, 475. — I. Summary of Procedure, 476. — II. Summary of Results, 482. — III. Alternative Assumptions: lag in consumption habits, 488; shape of saving schedule, 490; shifting of corporation tax, 493. — Appendix, 497.

Date: 1948
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The Quarterly Journal of Economics is currently edited by Robert J. Barro, Lawrence F. Katz, Nathan Nunn, Andrei Shleifer and Stefanie Stantcheva

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