The Distribution of Tax Burdens (The International Library of Critical Writings in Economics 155)

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $284.21
Usually ships in 1-2 business days
(Save 12%)
Other sellers (Hardcover)
  • All (3) from $284.21   
  • New (2) from $284.21   
  • Used (1) from $311.99   


Fullerton (economics, U. of Texas, Austin; National Bureau of Economic Research) and Metcalf (economics, Tufts U.; National Bureau of Economic Research) bring together a collection of 32 significant papers on tax incidence published in the past 50 years. Coverage includes early incidence theory and calculations; general equilibrium analysis; tax incidence with imperfect competition; the application of general equilibrium analysis to property taxation; incidence in dynamic models, and analysis of the impact of taxation on savings, investment, and the capital stock; and recent work on lifetime incidence. For graduate students and scholars. No subject index. Annotation ©2003 Book News, Inc., Portland, OR
Read More Show Less

Product Details

Table of Contents

1 The Incidence of the Corporation Income Tax 3
2 A Diagrammatic Exposition of the Harberger Model with One Immobile Factor 29
3 Introduction and Summary 56
4 The Distribution of Fiscal Burdens and Benefits 96
5 Tax Incidence, Indirect Taxes, and Transfers 149
6 A Simplified Exposition of the Harberger Model I: Tax Incidence 161
7 Differential Incidence in the Presence of Initial Distorting Taxes 195
8 The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question 220
9 Factor Prices May Be Constant But Factor Returns Are Not 232
10 The Incidence and Efficiency Effects of Taxes on Income from Capital 237
11 Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches 260
12 The Effects of Specific and Ad Valorem Taxes 291
13 How Should Commodities Be Taxed? Market Structure, Product Heterogeneity and the Optimal Structure of Commodity Taxes 312
14 Tax Analysis in an Oligopoly Model 332
15 The Effects of Taxation, Price Control and Government Contracts in Oligopoly and Monopolistic Competition 349
16 The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition 375
17 The Property Tax: An Excise Tax or a Profits Tax? 395
18 Is a Property Tax on Housing Regressive? 419
19 A New View of Property Tax Incidence 427
20 Capitalization of Intrajurisdictional Differences in Local Tax Prices 437
21 The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis 448
22 Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates 465
23 A Note on Dynamic Tax Incidence 474
24 Capital Taxation and Accumulation in a Life Cycle Growth Model 493
25 The Efficiency Gains from Dynamic Tax Reform 505
26 Redistributive Taxation in a Simple Perfect Foresight Model 525
27 The Asset Price Approach to the Analysis of Capital Income Taxation 550
28 Some Calculations of Lifetime Tax Incidence 567
29 Lifetime Incidence and the Distributional Burden of Excise Taxes 584
30 Lifetime Versus Annual Perspectives on Tax Incidence 590
31 Is a Value Added Tax Regressive? 601
32 Simulating Fundamental Tax Reform in the United States 617
Name Index 639
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)