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Personal Income Corporate
Selective Sales Taxes
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Aaron-McGuire Allocation of Tax analysis basis Benefit Allocations Benefits are assumed Business Economics capital Carolina Census commodities concept conclusion consumers corporate income tax Current Business customs duties Department of Commerce Education effect elasticity of marginal empirical equation excise taxes federal expenditures federal outlays federal programs Federal Tax final consumption fiscal incidence general-equilibrium geographical Gift Taxes Grants-in-Aid Graphic Representation households hypothesis important imputation intermediate Internal Revenue Service l.IV labor marginal utility methodology Musgrave Mushkin North Dakota NUMBER OF INDUSTRIES Office of Business output pattern payroll tax percent of total perfect competition personal income private income problem public expenditures Public Finance regression Representation of Sorting Retail Trade sector selective sales taxes shifting Sorting Procedure Sources Standard Industrial Classification Survey of Current Tax Foundation tax incidence Taxable Industries taxation taxes and expenditures theoretical Transfer Payments U.S. Department U.S. Economy utility function variant weights