THE INCIDENCE OF A SPECIFIC, PER‐UNIT TAX: AN EMPHASIS ON THE LONG RUN
Studies in Economics and Finance
Article publication date: 1 February 1989
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.
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
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