Tax Incidence

Laurence J. Kotlikoff · Lawrence H. Summers

63 citations0/0 files storedNational Bureau of Economic Research

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not represent a comprehensive review of the literature, rather it is offered to the reader as a pedoqogical piece that may be of use in teaching the theory of tax incidence.

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1956A Pure Theory of Local Expenditures 1974Are Government Bonds Net Wealth?1971General competitive analysis 2013Utility Analysis and the Consumption Function: An Interpretation of Cross-Section Data 1963Capital Theory and Investment Behavior 1963THE LIFE CYCLE HYPOTHESIS OF SAVING: AGGREGATE IMPLICATIONS AND TESTS 1974Social Security, Induced Retirement, and Aggregate Capital Accumulation 1981Lectures on Public Economics.

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