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Marco Fanno’s Tax Incidence Theory: A Formal Exposition

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  • Arrigo Opocher

    ()
    (Università di Padova)

Abstract

Marco Fanno’s contributions to the theory of supply at joint cost and the theory of demand for substitute goods contain some original analyses of tax incidence, based on a “less partial” application of the Marshallian supply and demand paradigm. Fanno’s overall theory, however, soon fell into oblivion, partially due to the enormous success of the emerging Hicks-Allen approach, at the end of the 1930s; and so did his more practical results. In this paper, we present a modern formalisation of Fanno’s tax incidence theory, which tries to do justice to a series of results which have still today some normative validity.

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Bibliographic Info

Paper provided by Dipartimento di Scienze Economiche "Marco Fanno" in its series "Marco Fanno" Working Papers with number 0056.

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Length: 18 pages
Date of creation: Nov 2007
Date of revision:
Handle: RePEc:pad:wpaper:0056

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