THE INCIDENCE OF A SPECIFIC, PER‐UNIT TAX: AN EMPHASIS ON THE LONG RUN

The treatment of tax incidence in most principles textbooks is incomplete and misleading. This anomaly results from treating tax incidence as a short‐run phenomenon. This paper briefly reviews the theory regarding tax incidence and surveys the leading textbooks in regard to their treatment of this issue. A strong recommendation is made that tax incidence—if covered in a principles text—be treated only in a long‐run context.

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Year of publication:	1989
Authors:	BREMMER, DALE S. ; KESSELRING, RANDALL G.
Published in:	Studies in Economics and Finance. - MCB UP Ltd, ISSN 1755-6791, ZDB-ID 2070355-7. - Vol. 12.1989, 2, p. 84-91
Publisher:	MCB UP Ltd

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb028685 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10015013774