On the Principles which regulate the Incidence of Taxes
By Professor Fleeming Jenkin, 1872.
Proceedings of the Royal Society of Edinburgh, Vol. VII, November 1869-June 1872, pp. 618-631.
This essay is primarily known for presenting an early (possibly the first) version of the geometrical âproofâ regarding the deadweight loss (or âexcess of lossâ as Jenkin called it) associated with taxation of goods.
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