Tax Incidence
A topic within Public Economics, itself one of 9 topics in that field and part of Economics.
Reading for Public Economics
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Primary sources and full treatments.
- BookLectures on Public EconomicsAnthony Atkinson & Joseph Stiglitz, 1980
The reference on taxation and public spending, and on the unavoidable trade-off between efficiency and distribution.
- BookCapital in the Twenty-First CenturyThomas Piketty, 2013
Two centuries of tax records showing returns on capital outpacing growth, so inherited wealth concentrates unless something interrupts it.