From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
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下载链接：
https://www.nber.org/papers/t0138
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资源简介：
This paper examines the incidence of commodity taxes, finding that, when demand and marginal cost schedules are linear. the burden of commodity taxation is distributed between buyers and sellers so that each suffers the same percentage reduction on pre-tax surplus. This equiproportionate reduction
提供机构：
美国国家经济研究局
创建时间：
1996-04-01
