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The Short-Period Incidence of Taxation Revisited

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  • Damania, D
  • Mair, D

Abstract

This paper updates and extends post-Keynesian theory of tax incidence by introducing recent theoretical developments in oligopoly theory and supergame analysis. A model of the dynamic process through which noncompetitive prices are determined over the business cycle is integrated into post-Keynesian tax incidence theory. The paper reverses many of the results of existing post-Keynesian incidence theory and concludes that this theory should be more properly viewed as a theory of the cyclical determination of the real wages. Copyright 1992 by Oxford University Press.

Suggested Citation

  • Damania, D & Mair, D, 1992. "The Short-Period Incidence of Taxation Revisited," Cambridge Journal of Economics, Oxford University Press, vol. 16(2), pages 195-206, June.
  • Handle: RePEc:oup:cambje:v:16:y:1992:i:2:p:195-206
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    Cited by:

    1. Anthony J. Laramie, 1994. "The Incidence of Corporate Profits Tax Revisited: A Post Keynesian Approach," Economics Working Paper Archive wp_109, Levy Economics Institute.

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