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Balanced Budget Tax Incidence

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  • Latham, Roger W
  • Naisbitt, Barry

Abstract

This paper extends the analysis of the Harberger two-sector tax incidence model to examine different assumptions about government and individual demand behavior. In particular, differences in preferences among individuals and the concepts of the distributions of personal income and the ownership of capital are introduced into the model. Incidence propositions are derived assuming firstly, following Harberger, that the government spends tax revenues as a typical individual would spend income and secondly that tax revenue is used to finance lump-sum transfers to individuals. The propositions are shown to accord with those existing in the literature.

Suggested Citation

  • Latham, Roger W & Naisbitt, Barry, 1986. "Balanced Budget Tax Incidence," Public Finance = Finances publiques, , vol. 41(2), pages 244-259.
    • Handle: RePEc:pfi:pubfin:v:41:y:1986:i:2:p:244-59
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    Cited by:

    1. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.

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