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

DALE S. BREMMER (Assistant Professor of Economics, Rose‐Hulman Institute of Technology)
RANDALL G. KESSELRING (Associate Professor of Economics, Arkansas State University)

Studies in Economics and Finance

ISSN: 1086-7376

Article publication date: 1 February 1989

194

Abstract

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.

Citation

BREMMER, D.S. and KESSELRING, R.G. (1989), "THE INCIDENCE OF A SPECIFIC, PER‐UNIT TAX: AN EMPHASIS ON THE LONG RUN", Studies in Economics and Finance, Vol. 12 No. 2, pp. 84-91. https://doi.org/10.1108/eb028685

Publisher

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MCB UP Ltd

Copyright © 1989, MCB UP Limited

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