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The incidence of a general output or a general sales tax, JOHRNAL OF POLITICAL ECONOMI+ XLVII, April, 1939, pp. 254-262. BUEHLER, A. G. The sales tax, BULLETIN, NATIONAL TAX ASSOCIATION, February, 194-5. BUEHLER, A. G. GENERAL SALES TAXATION. Business Bourse, 1932. New York: The CHENG, Pao Lun A note on the progressive consumption tax, JOURNAL OF FINANCE, VIII, No. 3, September, 1953, PP- 333-3U- COLBERG, Marshall R. Shifting of a specific excise tax, PUBLIC FINANCE (Finance Publique), Vol. IX (2), 1954. 8 pp. CORLETT, tf. J . andHAGUE, D. 0 . Complementarity and the e x e e s e burden of t a x a t i o n , REVIEW OF BOONOMIC STUDIES, V o l . XXI(1), 1955/54, pp. 21-50. DAVIDSON, R. K. The alleged excess burden of an excise tax in the ease of an individual consumer, REVIEW OF ECONOMIC STUDIES, Vol. XX(5), 1952/1955, pp. 209-215. DUE, John F. The role of sales and excise taxation in the over-all tax structure, THE JOUHNAL OF FINANCE, H , May, 1956, pp. 205-220. DUE, John F. 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