NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Distribution of Tax Burdens: An Introduction

Gilbert E. Metcalf, Don Fullerton

NBER Working Paper No. 8978*
Issued in June 2002
NBER Program(s):   PE

This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper.

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