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Acknowledgements=ix

Introduction/Don Fullerton;Gilbert E. Metcalf=xi

PART I. EARLY INCIDENCE THEORY AND CALCULATIONS

1. 'The Incidence of the Corporation Income Tax', Journal of Political Economy, LXX (3), June, 215-40/Arnold C. Harberger (1962)=3

2. 'A Diagrammatic Exposition of the Harberger Model with One Immobile Factor', Journal of Political Economy, 82, 56-82/Charles E. McLure, Jr. (1974)=29

3. 'Introduction and Summary', in Who Bears the Tax Burden?, Chapter One, Washington, DC: The Brookings Institution, 1-10, appendices/Joseph A. Pechman;Benjamin A. Okner (1974)=56

4. 'The Distribution of Fiscal Burdens and Benefits', Public Finance Quarterly, 2 (3), July, 259-311/Richard A. Musgrave;Karl E. Case;Herman Leonard (1974)=96

5. 'Tax Incidence, Indirect Taxes, and Transfers', National Tax Journal, XXXVIII (4), December, 525-33/Edgar K. Browning (1985)=149

PART II. GENERAL EQUILIBRIUM ANALYSIS

6. 'A Simplified Exposition of the Harberger Model I: Tax Incidence', National Tax Journal, XXVIII (1), March, 1-27/Charles E. McLure, Jr.;Wayne R. Thirsk (1975)=161

7. 'Differential Incidence in the Presence of Initial Distorting Taxes', Journal of Public Economics, 6, 205-29/Adolf L. Vandendorpe;Ann F. Friedlaender (1976)=195

8. 'The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question', Journal of Political Economy, 85 (2), 349-60/Martin Feldstein (1977)=220

9. 'Factor Prices May Be Constant But Factor Returns Are Not', Economics Letters, 1(3), 199-203/David F. Bradford (1978)=232

10. 'The Incidence and Efficiency Effects of Taxes on Income from Capital', Journal of Political Economy, 84 (6), December, 1261-83/John B. Shoven (1976)=237

11. 'Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches', Journal of Public Economics, 13, 155-82/Shantayanan Devarajan;Don Fullerton;Richard A. Musgrave (1980)=260

PART III. INCIDENCE WITH IMPERFECT COMPETITION

12. 'The Effects of Specific and Ad Valorem Taxes', Quarterly Journal of Economics, 82 (2), May, 198-218/Robert L. Bishop (1968)=291

13. 'How Should Commodities Be Taxed? Market Structure, Product Heterogeneity and the Optimal Structure of Commodity Taxes', European Economic Review, 23, 339-58/J.A. Kay;M.J. Keen (1983)=312

14. 'Tax Analysis in an Oligopoly Model', Public Finance Quarterly, 13 (1), January, 3-19/Michael L. Katz;Harvey S. Rosen (1985)=332

15. 'The Effects of Taxation, Price Control and Government Contracts in Oligopoly and Monopolistic Competition', Journal of Public Economics, 32 (2), March, 133-58/Nicholas Stern (1987)=349

16. 'The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition' Journal of Public Economics, 49, 351-67/Sofia Delipalla;Michael Keen (1992)=375

PART IV. PROPERTY TAXATION

17. 'The Property Tax: An Excise Tax or a Profits Tax?', Journal of Public Economics, 1, 73-96/Peter Mieszkowski (1972)=395

18. 'Is a Property Tax on Housing Regressive?', American Economic Review, 64 (2), May, 222-9/Richard A. Musgrave (1974)=419

19. 'A New View of Property Tax Incidence', American Economic Review, 64 (2), May, 212-21/Henry Aaron (1974)=427

20.'Capitalization of Intrajurisdictional Differences in Local Tax Prices', American Economic Review, 66 (5), December, 743-53/Bruce W. Hamilton (1976)=437

21.'The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis', Journal of Political Economy, 77 (6), November-December, 957-71/Wallace E. Oates (1969)=448

PART V. INCIDENCE IN DYNAMIC MODELS

22. 'Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates', Review of Economic Studies, XLI, 505-13/Martin Feldstein (1974)=465

23. 'A Note on Dynamic Tax Incidence', Quarterly Journal of Economics, XCVI, November, 705-23/B. Douglas Bernheim (1981)=474

24. 'Capital Taxation and Accumulation in a Life Cycle Growth Model', American Economic Review, 71 (4), September, 533-44/Lawrence H. Summers (1981)=493

25. 'The Efficiency Gains from Dynamic Tax Reform', International Economic Review, 24 (1), February, 81-100/Alan J. Auerbach;Laurence J. Kotlikoff;Jonathan Skinner (1983)=505

26. 'Redistributive Taxation in a Simple Perfect Foresight Model', Journal of Public Economics, 28, 59-83/Kenneth L. Judd (1985)=525

27. 'The Asset Price Approach to the Analysis of Capital Income Taxation', in George R. Feiwel (ed.), Issues in Contemporary Macroeconomics and Distribution, Chapter 19, London and Basingstoke: Macmillan, 429-43/Lawrence H. Summers (1985)=550

PART VI. LIFETIME INCIDENCE

28. 'Some Calculations of Lifetime Tax Incidence', American Economic Review, 74 (4), September, 633-49/James Davies;France St-Hilaire;John Whalley (1984)=567

29. 'Lifetime Incidence and the Distributional Burden of Excise Taxes', American Economic Review, 79 (2), May, 325-30/James M. Poterba (1989)=584

30. 'Lifetime Versus Annual Perspectives on Tax Incidence', National Tax Journal, XLIV (3), September, 277-87/Don Fullerton;Diane Lim Rogers (1991)=590

31. 'Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures', National Tax Journal, XLVII (4), 731-46/Erik Caspersen;Gilbert Metcalf (1994)=601

32. 'Simulating Fundamental Tax Reform in the United States', American Economic Review, 91 (3), June, 574-95/David Altig;Alan J. Auerbach;Laurence J. Kotlikoff;Kent A. Smetters;Jan Walliser (2001)=617

Name Index=639

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This volume brings together important published papers on tax incidence written since 1950. The editors have written an introduction which provides a concise summary of the key developments in the field during this time. The volume presents writings covering the distributional impact of taxes in partial and general equilibrium models, as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settings including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. The volume should be useful to graduate students and scholars interested in the distribution of taxes in modern economics.

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