TY - JOUR AU - Metcalf,Gilbert E. AU - Fullerton,Don TI - The Distribution of Tax Burdens: An Introduction JF - National Bureau of Economic Research Working Paper Series VL - No. 8978 PY - 2002 Y2 - June 2002 UR - http://www.nber.org/papers/w8978 L1 - http://www.nber.org/papers/w8978.pdf N1 - Author contact info: Gilbert E. Metcalf Room 3221 Department of the Treasury Washington, DC 20220 1500 Pennsylvania Ave., NW Tel: 202-622-0173 E-Mail: gilbert.metcalf@tufts.edu Don Fullerton Department of Finance University of Illinois BIF Box#30 (MC520) 515 East Gregory Drive Champaign, IL 61820 Tel: 217/244-3621 Fax: 217/244-3102 E-Mail: dfullert@illinois.edu AB - 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. ER -