On the Principles which regulate the Incidence of Taxes

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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 ”proof” regarding the deadweight loss (or ”excess of loss” as Jenkin called it) associated with taxation of goods.
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