Tax Shifting in the Short-Run
Elmer D. Fagan, Roy W. Jastram
The Quarterly Journal of Economics · 1939 · Volume 53 · Issue 4
Abstract
Introduction: underlying concepts and assumptions, 562. — I. Pure Competition: specific taxes, 566; ad valorem taxes, 568; gross receipts taxes, 574; lump-sum taxes, 574; net returns taxes, 576. — II. Monopolistic Competition: specific taxes, 576; ad valorem taxes, 582; gross receipts taxes, 585; lump-sum taxes, 585; net returns taxes, 586. — A special case: one market competitive, one monopolistic, 586.
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