Distribution of Tax Burdens

Edited by Don Fullerton, Gutgsell Professor of Finance and Institute of Government and Public Affairs, University of Illinois and Research Associate, National Bureau of Economic Research, US and Gilbert E. Metcalf, Professor of Economics, Tufts University and Research Associate, National Bureau of Economic Research, US

• Contents:AcknowledgementsIntroduction Don Fullerton and Gilbert E. MetcalfPART IEARLY INCIDENCE THEORY AND CALCULATIONS 1. Arnold C. Harberger (1962), ‘The Incidence of the Corporation Income Tax’2. Charles E. McLure, Jr. (1974), ‘A Diagrammatic Exposition of the Harberger Model with One Immobile Factor’3. Joseph A. Pechman and Benjamin A. Okner (1974), ‘Introduction and Summary‘4. Richard A. Musgrave, Karl E. Case and Herman Leonard (1974), ‘The Distribution of Fiscal Burdens and Benefits’5. Edgar K. Browning (1985), ‘Tax Incidence, Indirect Taxes, and Transfers’PART IIGENERAL EQUILIBRIUM ANALYSIS 6. Charles E. McLure, Jr. and Wayne R. Thirsk (1975), ‘A Simplified Exposition of the Harberger Model I: Tax Incidence’7. Adolf L. Vandendorpe and Ann F. Friedlaender (1976), ‘Differential Incidence in the Presence of Initial Distorting Taxes’8. Martin Feldstein (1977), ‘The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question’9. David F. Bradford (1978), ‘Factor Prices May Be Constant But Factor Returns Are Not’10. John B. Shoven (1976), ‘The Incidence and Efficiency Effects of Taxes on Income from Capital’11. Shantayanan Devarajan, Don Fullerton and Richard A. Musgrave (1980), ‘Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches’PART IIIINCIDENCE WITH IMPERFECT COMPETITION 12. Robert L. Bishop (1968), ‘The Effects of Specific and Ad Valorem Taxes’13. J.A. Kay and M.J. Keen (1983), ‘How Should Commodities Be Taxed? Market Structure, Product Heterogeneity and the Optimal Structure of Commodity Taxes’14. Michael L. Katz and Harvey S. Rosen (1985), ‘Tax Analysis in an Oligopoly Model’15. Nicholas Stern (1987), ‘The Effects of Taxation, Price Control and Government Contracts in Oligopoly and Monopolistic Competition’16. Sofia Delipalla and Michael Keen (1992), ‘The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition’PART IVPROPERTY TAXATION 17. Peter Mieszkowski (1972), ‘The Property Tax: An Excise Tax or a Profits Tax?’18. Richard A. Musgrave (1974), ‘Is a Property Tax on Housing Regressive?’19. Henry Aaron (1974), ‘A New View of Property Tax Incidence’20. Bruce W. Hamilton (1976), ‘Capitalization of Intrajurisdictional Differences in Local Tax Prices’21. Wallace E. Oates (1969), ‘The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis’PART VINCIDENCE IN DYNAMIC MODELS 22. Martin Feldstein (1974), ‘Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates’23. B. Douglas Bernheim (1981), ‘A Note on Dynamic Tax Incidence’24. Lawrence H. Summers (1981), ‘Capital Taxation and Accumulation in a Life Cycle Growth Model’25. Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), ‘The Efficiency Gains from Dynamic Tax Reform’26. Kenneth L. Judd (1985), ‘Redistributive Taxation in a Simple Perfect Foresight Model’27. Lawrence H. Summers (1985), ‘The Asset Price Approach to the Analysis of Capital Income Taxation’PART VILIFETIME INCIDENCE 28. James Davies, France St-Hilaire and John Whalley (1984), ‘Some Calculations of Lifetime Tax Incidence’29. James M. Poterba (1989), ‘Lifetime Incidence and the Distributional Burden of Excise Taxes’30. Don Fullerton and Diane Lim Rogers (1991), ‘Lifetime Versus Annual Perspectives on Tax Incidence’31. Erik Caspersen and Gilbert Metcalf (1994), ‘Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures’32. David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan Walliser (2001), ‘Simulating Fundamental Tax Reform in the United States’Name Index