The Distribution of Tax Burdens: Introduction
Abstract
This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper.
Suggested Citation
Don Fullerton and Gilbert Metcalf. "The Distribution of Tax Burdens: Introduction" The Distribution of Tax Burdens. Ed. D. Fullerton and G. Metcalf. Cheltenham, UK: Edward Elgar, 2003.
Available at: http://works.bepress.com/don_fullerton/64