This book, first published in 1984, examines the use of simple general equilibrium models in analysing the effects of taxes. The replacement of the earlier partial equilibrium approach has yielded numerous insights and conclusions, and these are examined here alongside the simple general equilibrium reasoning.

Neil Bruce

1. Some Extensions of the Two Sector General Equilibrium Model of Tax Incidence 2. On Measuring Welfare Costs in a General Equilibrium Model 3. Trade and Trade Taxes in an Inter-Temporally Optimizing Economy