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3. On the Principles which regulate the Incidence of Taxes

Published online by Cambridge University Press:  15 September 2014

Fleeming Jenkin
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Extract

It is well known that many taxes do not fall ultimately on the person from whom they are in the first instance levied. The merchant advances the duties imposed on goods, but the tax ultimately falls on the consumer. The problem of discovering the ultimate or true incidence of each tax is one of great importance, and of considerable complexity. The following paper contains an investigation of the methods by which this incidence may in some cases be experimentally determined, and of the principles regulating the incidence in all cases, these principles being stated in a mathematical form.

Type
Proceedings 1871-72
Information
Proceedings of the Royal Society of Edinburgh , Volume 7 , 1872 , pp. 618 - 631
Copyright
Copyright © Royal Society of Edinburgh 1872

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References

page 629 note * If L.150 per acre are required to give the percentage x of any one class of goods, the height of the ordinate perpendicular to the plane of OD′DN will be 1·5.