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The Impact of Alternative Tax Structures on Personal Consumption and Saving

Richard A. Musgrave, Mary S. Painter

The Quarterly Journal of Economics · 1948 · Volume 62 · Issue 4

DOI: 10.2307/1881761

Abstract

Introduction: limitations of the study, 475. — I. Summary of Procedure, 476. — II. Summary of Results, 482. — III. Alternative Assumptions: lag in consumption habits, 488; shape of saving schedule, 490; shifting of corporation tax, 493. — Appendix, 497.

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