The short-period incidence of taxation revisited
结合寡头理论和超级博弈分析，更新并扩展了后凯恩斯主义的税收归宿理论，发现该理论更适合解释实际工资的周期性决定。
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.