TY - BOOK AU - Due,John F. TI - The Theory of Incidence of Sales Taxation SN - 9780231942669 PY - 1941///] CY - New York, NY : PB - Columbia University Press, KW - BUSINESS & ECONOMICSĀ / Sales & Selling / General KW - bisacsh N1 - Frontmatter --; Foreword --; Preface --; Chapter I. Introduction --; Chapter II. The Incidence of Special Sales Taxes Under Conditions of Pure Competition --; III. The Incidence of Special Sales Taxes Under Conditions of Monopoly --; IV. Monopolistic Competition and the Incidence of Special Sales Taxes --; V. Special ad Valorem and Gross Receipts Taxes --; VI. General Producers Sales Taxes --; VII. Retail Sales Taxes --; Appendix I to Chapter VII Empirical Studies of Retail Sales Tax Incidence --; Appendix II To Chapter VII Chair Store Taxes --; VIII. General Sales Taxation --; Notes --; Bibliography --; Index; restricted access N2 - Studies tax policy and the gap between the economic world and the doctrines of tax shifting and incidence that are relied upon by those who formulate tax policy UR - https://doi.org/10.7312/due-94266 UR - https://www.degruyter.com/isbn/9780231897822 UR - https://www.degruyter.com/cover/covers/9780231897822.jpg ER -