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Toward a Radical Theory of Fiscal Incidence

Donald M. Peppard
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Donald M. Peppard: Department of Economics Connecticut College New London, Conn.

Review of Radical Political Economics, 1976, vol. 8, issue 4, 1-16

Abstract: Orthodox expenditure and fiscal incidence studies seem to be ob jective analyses of the budgetary impact of the public sector; they are, in fact, based on an important assumption about the State, which, when changed, also significantly changes the results of these studies. This article summarizes a com parison of an orthodox model and a radical model and finds support for the con tention that orthodox incidence studies mystify the purpose and impact of gov ernment budgets.

Date: 1976
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