【作者(必填)】Harberger, Arnold C., and Bruce, Neil

【文题(必填)】The Incidence and Efficiency Effects of Taxes on Income from Capital: A Reply

【年份(必填)】1976

【全文链接或数据库名称(选填)】五
Shoven, John B.在1976年发表了一篇题为《The Incidence and Efficiency Effects of Taxes on Income from Capital》的文章，对Harberger资本收入效率问题进行了评价和改进，从而使得Harberger在1976年理科作出回应，题目为《The Incidence and Efficiency Effects of Taxes on Income from Capital: A Reply》。二者形成针锋相对之势。
谢谢大家。