The Treatment of Transfers in the Measurement of Sales Tax Incidence: the Case of Canada's Manufacturers' Sales Tax
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DOI: 10.1177/109114219202000102
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References listed on IDEAS
- Harry Gunnison Brown, 1939. "The Incidence of a General Output or a General Sales Tax," Journal of Political Economy, University of Chicago Press, vol. 47(2), pages 254-254.
- Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
- Earl R. Rolph, 1952. "A Proposed Revision of Excise-tax Theory," Journal of Political Economy, University of Chicago Press, vol. 60(2), pages 102-102.
- Harry Gunnison Brown, 1939. "The Incidence of a General Output or a General Sales Tax," Journal of Political Economy, University of Chicago Press, vol. 47(3), pages 418-418.
- Browning, Edgar K, 1978. "The Burden of Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(4), pages 649-671, August.
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