Richard Musgrave changed all of that with his major volume, The Theory of Public Finance, published in 1959. Public Finance Musgrave And Musgrave Pdf.pdf - Free download Ebook, Handbook, Textbook, User Guide PDF files on the internet quickly and easily. Specific tax incidence is one when the pattern of distribution changes due to the imposition of a new tax or by changing the rates of existing taxation, keeping … Musgrave, however, speaks of specific tax incidence and differential tax incidence of a budget. Richard Musgrave is best known for his treatise The Theory of Public Finance (1959). Prof. Musgrave defined the term incidence as the resulting change in the distribution of income available for private use, which arises as a result of changes in budget policy. His work on tax incidence has been the starting point for all subsequent studies on tax burdens by income classes, and he broke new ground by introducing the concept of equal options as the basis for horizontal equity. 12), but particular stress should be placed on his continuing concern with the empirical implementation of theoretical models. The Theory of Public Finance was both a theoretical research monograph and a text book. His most original and lasting contributions are in taxation theory and public goods theory. That is changes in policy of taxation and public expenditure. Atkinson, Collected papers of Richard A. Musgrave 395 Musgrave's contributions to general equilibrium tax incidence include his well known `On Incidence' in 1953 (I, ch. R. Musgrave, the founder of this theory, gave a rather complex description of merit goods. A.B.
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