Toward A General Theory Of Sales Tax Incidence

John F. Due

The Quarterly Journal of Economics, 1953, vol. 67, issue 2, 253-266

Abstract: Introduction, 253. — I. Concept and patterns of incidence, 254. — II. Steps toward greater generality of the theory of sales tax incidence, 256. — III. Aggregate demand and factor price adjustments, 257; the Brown Case, 258; case in which aggregate factor demand is unaffected, 260. — IV. A sales tax in an inflationary period, 263. — V. Conclusion, 265.

Date: 1953
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