Ricardo's theory of tax incidence: a comment
对Dome关于李嘉图税收归宿理论的正式模型进行评论，将其充分条件改进为仅含外生变量的充要条件，对研究税收归宿的经济学者有参考价值。
In a recent article in this journal, Takuo Dome examined Ricardo's theory of tax incidence by means of a formal model. In this comment, some of Dome's results are sharpened. Dome formulated sufficient conditions, which moreover contained endogenous variables. It is shown that these conditions can be replaced by conditions which are both necessary and sufficient and which contain exogenous variables only. (c) 1995 Academic Press Limited Copyright 1995 by Oxford University Press.