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The Classical Indictment of Indirect Taxation

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  • Haskell Philip Wald

Abstract

The "excess burden" doctrine, 577. — I. Marshall's analysis, 578 —. Mrs. Hicks' reformulation, 579. — J. R. Hicks on "compensating variations in income," 579. — Miss Joseph's analysis, 579. — II. Excess burden not peculiar to indirect taxes, 582. — Comparison with income taxes, 586. — Progression, 587. — Compensation for subjective costs, 590. — III. Other economic effects of taxes, 591. — IV. Commodity and income taxes in the light of "ideal" requirements, 594. — V. Conclusions, 596.

Suggested Citation

  • Haskell Philip Wald, 1945. "The Classical Indictment of Indirect Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 59(4), pages 577-596.
    • Handle: RePEc:oup:qjecon:v:59:y:1945:i:4:p:577-596.
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    Cited by:

    1. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
    2. Kalee Burns & Julie L. Hotchkiss, 2023. "Electric Vehicles, Potholes, and Taxes: Who Pays the Price?," Policy Hub, Federal Reserve Bank of Atlanta, vol. 2023(4), July.
    3. Edward G. Boehne, 1968. "“Excess Burden†in Taxation: 75 Years of Controversy," The American Economist, Sage Publications, vol. 12(2), pages 22-37, October.

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