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This paper was written during my stay as an American Council of Learned Societies-Fellow at the Department of Economics, Harvard University. For helpful suggestions and discussions, I want to thank Prof. R. A. Musgrave, M. Kennedy, H. Ladd, C. Taskier and particularly Prof. M. Feldstein, whose lectures and discussions on tax incidence theory were of special importance for this paper.
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Nowotny, E. On the incidence of real estate taxation. Zeitschr. f. Nationalökonomie 33, 133–160 (1973). https://doi.org/10.1007/BF01283316
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DOI: https://doi.org/10.1007/BF01283316