Tax Incidence
Laurence Kotlikoff and
Lawrence Summers
No 1864, NBER Working Papers from National Bureau of Economic Research, Inc
Abstract:
This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not represent a comprehensive review of the literature, rather it is offered to the reader as a pedoqogical piece that may be of use in teaching the theory of tax incidence.
Date: 1986-03
Note: PE
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (16)
Published as Kotlikoff, Laurence J. and Lawrence H. Summers. "Tax Incidence," The Handbook of Public Economics, edited by Alan J. Auerbach and Martin Feldstein,(1987), pp. 1043-1092.
Downloads: (external link)
http://www.nber.org/papers/w1864.pdf (application/pdf)
Related works:
Chapter: Tax incidence (1987) 
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:1864
Ordering information: This working paper can be ordered from
http://www.nber.org/papers/w1864
Access Statistics for this paper
More papers in NBER Working Papers from National Bureau of Economic Research, Inc National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.. Contact information at EDIRC.
Bibliographic data for series maintained by (wpc@nber.org).