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ABBOTT, Lawrence
A theory of e x c i s e s u b s i d i e s : comment,
AMERICAN ECONOMIC REVIEW, v . 4 j , Dec. 1955, p p .
890-95.
Reply by E.R. Rolph, i b i d . , 8 9 5 - 9 6 .
On Rolph1 s paper, AER, v . 42.
pp. 5 1 5 - 2 7 .




ARCHIBALD, G. C.
Saving and the velfare theory of taxation,
ECONOMIC RECORD, XXXI, May, 1955, pp. 90-94.




BREAK, OFeorge P.
Exoise tax burdens and b e n e f i t s , AMERICAN
ECONOMIC REVIEW, XLIV, No. 4, September, 1954, pp.
5770-594.




BROVN, E. Cary
Analysis of consumption taxes in terms of the
theory of income determination, AMERICAN ECONOMIC
REVIEW, vol. 40, March, 1950, pp. 74-89.
RITTER, L. S.: "Consumption taxes and income determination: comment," loc. cit., vol, 41,
March, 1951, pp. 191-193.




BROWN, E. Cary
Analysis of consumption taxes in terms of the
theory of income determination, AMERICAN ECONOMIC
REVIEW, vol. 4-0, March, 1950, pp. 74-89*




excise taxes

BROWN, Harry G.
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.
Sales Taxation in Western Europe• Pts* I-II*
NATIONAL TAX JOURNAL, VIII, June, 1955, pp. 171-185;
September, 1955 •




DUE, John P.
The B r i t i s h purchase t a x , CANADIAN TAX JOURNAL,
March-April, 1955, pp. 9 7 ~ H 2 .




DUE, John P.
Toward a general theory of sales tax
incidence, QUARTERLY JOURNAL OF EOONOMIOS,
May, 1955, pp. 255-266.




DUE, John. F.
To-ward a general theory of sales tax
incidence, QUARTERLY JOURNAL OF ECONOMICS, LXVII,
May, 1953, PP. 263-266.




DUE, John F,
American and Canadian experience with the sales tax
JOURNAL OF FINANCE, Vol. VII, September, 1952, pp. 463-'
473.




DUE, John P.
The sales tax as an anti-inflationary
measure, PUBLIC FINANCE,
December, 1951.




DUE, J. F.
THE GENERAL MANUFACTURERS' SALES TAX IN CANADA.
Toronto: Canadian Tax Foundation, 1951.
PROVINCIAL SALES TAXES. Toronto: Canadian Tax
Foundation, 1953.
"American and Canadian experience with the sales
tax, JOURNAL OF FINANCE, VII, September, 1952, pp.
463-473.




DUE, J. F.
The sales tax as an antiiinflationary
measure, PUBLIC FINMCE (Finances
Publiques), Vol. VI, no. U, 1951.
10 pp.




DUE, John P.
Retail sales taxation in theory and practice,
NATIONAL TAX JOURNAL,
Decexaber, 1950.




DUE, John F.
A general sales tax and the level of employment:
a reconsideration, NATIONAL TAX JOURNAL, II, June,
1949, PP- 122-130.




DUE, John F.
THE THEORY OF INCIDENOE OF SALES TAXATION.
New York: King's Grown Press, 1942,




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FRIEEMAN, Milton

The * welfare* effects of an income tax and an
excise tax,* JOURHAL OF POLITICAL ECONOMX, IX,
Feb., 1952, pp. 25-33.

See also
Phipps, C. G.: "Friedman's 'welfare' effects,
ibid., LX, Aug., 1952, pp. 332-Ai and
"A "Reply" by Friedman, ibid., pp. 334-6.



FRIEDMAN, Milton
The apendings tax as a wartime f i s c a l measure,
AMERICAN ECONOMIC REVIEW, V o l . 5 5 , March, 1945, p p .
50-62.




GILBERT, Donald
Shifting of sales taxes, QUARTERLY
JOURNAL OF EOONOMIOS,
February, 1959.




GOODE, Richard
Direct versvts i n d i r e c t taxes t welfare
implications, PUBLIC FINANCE (FINANCE PUBLIQUES)
Vol. X, No. 5/4, 1955.




*h& pre* wcl




G>yi* c\

PP • l$t-S

OifliSwp/jsm

/CiS-7-?.

HAIG, R. M. and SHOUP, C.
THE SALES TAX IN THE AMERICAN STATES.
New Tork: Columbia U n i v e r s i t y P r e s s , 1934.




HARRISS, 0 . Lowell

Revenue i a p l i c a t i o n s of a p r o g r e s s i v e - r a t e
tax on expenditures, REVIEW OF ECONOMIC STATISTICS,
August, 1945.




HENDERSON, A.
The case for indirect taxation, ECONOMIC JOURNAL,
LVIII, Dec. 194-8, pp. 538-53.




HICKS, U. K.
The role of indirect taxation in the modern
economy, REVUE DE SCIENCE ET DE LEGISLATION
FINMCIERES,
No. U, October-December, 1952.




JACOB!, Neil H.
RETAIL SALES TAXATION. Chicagot
Commerce Clearing House, 195S.




JENKINS, H. P. B.
Excise-tax shifting and incidence: a money-flows
approach, JOURNAL OF POLITICAL ECONOM? LXIII, No. 2,
April, 1955, pp. 125-H9.




JOHNSON, Harry 0.
General equilibrium analysis of excise taxest
a comment, AMERICAN EOONOMIO REVIEW, XLVI, March,

1956.




JOSEPH, M. F. W.
The excess burden of i n d i r e c t taxation,
REVIEW OF ECONOMIC STUDIES,
June, 1959,
pp. 226-251.




KOO, Anthony I . C.
"Welfare and d i r e c t taxation, 1 1 THE CANADIAN
JOURNAL OF ECOHOMICS & POLITICAL SCIENCE, Vol. 2 1 ,
No. 1, February, 1955, pp. A3-51.




LINDHOLM, R. ¥•
State fiscal a c t i v i t y , 1945-49, NATIONAL
TAX JOURNAL,
September, 1950.
emphasis on s t a b i l i t y rather than
f l e x i b i l i t y owing to state dependence on
sales and excise taxes.




LITTLS, I. M. D.
Direct versus indirect taxes, ECONOMIC JOURNAL,
LXI, September, 1951, pp. 577-84.




MALACH, Vernon
S a l e s and output t a x e s , AMERICAN ECONOMIC REVIEW, v o l .
kk, March, 1954, pp. 12J-129; Comment by K. E.
Boulding, i b i d . , p . 129.
Re:

Boulding, K. E . : A RECONSTRUCTION OP
ECONOMICS (New l o r k , 1950), Chap. 6.




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/fry

MILLER, Donald C.
Sales tax progressivity attributable to a food
exemption, NATIONAL TAX JOURNAL, IV, Jtme, 1951, pp.

H8-59.




MOORE, D. A.
The distorting effects of direct taxation,
AMERICAN ECONOMIC REVIEW, Vol. 41,
1951




MORTON, Walter A.
A progressive consumption tax, NATIONAL TAX
JOURNAL, IV, No. 2, June, 1951.




MUSGRAVE, R. A.
"On incidence," JOURNAL OF POLITICAL ECONOMY,
LXI, August, 1953, pp. 306-23*




shifting and incidencecoimnodity taxes

MDSGRAYE, R. A. and PAINTER, M. S.
"The Impact of Alternative Tax
Structures on Personal Consumption and Saving,'1
QUARTERLY JOORHAL OF ECOMDMICS, L U I , Aug. 194S.




MUSGRAVB, R. A.
f e d e r a l Tax Reform" i n PBBLK5 FINANCE AND
FULL SMPLOIMENT (Postwar Economic S t u d i e s No. 3)
Vashix^ton, B.C., Dec* 1945, PP* 22-52*




UxaV<7

v

tavpes^fe^r

MUSGRAVE, Richard A. and DOMAR, Evsey D.
"Proportional Income Taxation and Risk
Taking," QUARTERLY JOURNAL OF ECONOMICS, LVIII,
May 1944, PP. 388-422.




NATIONAL INDUSTRIAL CONFERENCE BOARD
CONSUMPTION TAXES AND TAX REFORM.
NICB, 1953.

New York:

symposium on question of federal sales tax.




FOOLS, Kenyon E.
The spendings t a x : Problems of administration and
e q u i t y , AMERICAN BOONOMIO REVIEW, Vol. 55, March,

1945, pp. 69-75-




QUANTIUS, Frances
Sales Taxes and the Propensity t o Consume,
THE SOUTHERN ECONOMIC JOURNAL, H , No. 3 , January,

1945.




BITTER, Lawrence S.
"Consumption, t a x e s and income determination:
comment," AMERICAN ECOHOMIC REVIEW, XLI, March 1951,
pp. 1 9 1 - 9 3 .




ROLFH, E. R.
THE THEORY OF FISCAL ECONOMICS.
University of California Press, 1954.




Berkeleyt

Chaps• 6 and 7 sales and excise taxes

RQLPH, E. R.
A proposed revision of excise tax theory,
JOURNAL OP POLITICAL ECONOMY, LX, April, 1952,
pp. 102-116.

Rs6€svfe eo&trsrarsy (1952-5) on sales tax
incidence




ROLPH, E. R. andBREAK, George F.

The welfare aspects of excise taxes,
JOURNAL OF POLITICAL BCONOMT, LVII, Februaxy, 19*9,

pp. 46-54.




SCHWARTZ, Eli and MOORE, Donald A.
The distorting effects of direct taxation:
a re-evaluation, AMERICAN ECONOMIC REVIEW, vol. 41,
March, 1951, pp. 139-U8.


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0<*. iQit




pp 7 4 3 - s ~

Tr^ss

SOLOWAY, Arnold
Economic aspects of the British
purchase tax, JOURNAL OF FINANCE,
May, 1954, pp. 188208.




STOCKJTSCH, J. A.
The capitalization and investment aspects of
excise taxes under competition, AMERICAN ECONOMIC
BEVIEW, XLIV, Juhe 1954, pp. 287-300.




SUITS, D. B, and R. A* Musgrave
Ad valorem and unit taxes compared, <4JE, LXVII,
Nov. 1953.




WALB, Haskell P.
The classical indictment of indirect taxation,
QUARTERLY JOURNAL OF BCONOMIOS,
August, 1945, pp. 577-596.




WALD, Haskell
The classical indictment of indirect taxation,
QUARTERLY JOURNAL OF ECONOMICS, LIX, Aug., 1945, pp.
577-96.




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VALD, Haskell P.
A comparative analysis of three
variations of retail sales taxes, AMERICAN
ECONOMIC REVIEW, Vol. 3A, June, 1 9 U .




WALKER, David
The direct-indirect tax; problem: f i f t e e n years
of controversy, PUBLIC FINANCE (Finances Publiques),
Vol. X, No. 2, 1955, PP. 153-176.




WAUGH, F. V.
Excise taxes and economic s t a b i l i t y , JOURNAL OF
FARM ECONOMICS,
August, 1948.
12 pp.




VEHR¥EIN,Carl F.
Taxes and the consumer, AMERICAN ECONOMIC REVISi",
Vol. 28, March, 1938, pp. 92-99LEAVITT, J. A.: Note on 'Taxes and the consumer,"
loc. cit., June, 1938, pp. 319-20.




VSIiS, Paul
A general equilibrium analysis of excise taxes,
AMERICAN ECONOMIC REVIEW, Vol. A5, June, 1955, pp. 34-5359.