The Ricardian tradition and local property taxation
追溯地方财产税归宿理论从李嘉图到新古典的演变，质疑哈伯格模型逻辑一致性，提出卡莱茨基模型，发现竞争与非竞争市场下地方商业税转嫁10%至20%。
Contemporary neoclassical property tax incidence theory sees its historical antecedents in Alfred Marshall and H. G. Brown. Its origins can, however, be traced back to David Ricardo via the single tax movement. The classical Ricardian theory of local tax incidence has been misinterpreted by twentieth century economists: Ricardo's analysis of the Poor Rate is wholly consistent with modern theory. The logical consistency of the Harberger model of property tax incidence is questioned and a Kaleckian theory of incidence is presented. Results are shown under both competitive and noncompetitive market structures. The model suggests forward shifting of local business rates of 10 to 20 percent. Copyright 1988 by Oxford University Press.