NBER Working Paper No. 1864 (Also Reprint No. r0982)
This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not represent a comprehensive review of the literature, rather it is offered to the reader as a pedoqogical piece that may be of use in teaching the theory of tax incidence.
Published: Kotlikoff, Laurence J. and Lawrence H. Summers. "Tax Incidence," The Handbook of Public Economics, edited by Alan J. Auerbach and Martin Feldstein,(1987), pp. 1043-1092.