ABSTRACT
The Economics of Taxation was published by Henry Holt and Co. in 1924. It was reprinted in 1938 by Lucas Brothers and in 1979 by the University of Chicago Press. The possible effects of a tax on the production of a monopoly were first analyzed by Cournot. Harry Gunnison Brown's treatment was described by Due as the most complete of the then more analyses. Brown's treatment of the incidence of taxes on capital Mid capital incomes is similar in some respects to the early work of Arnold Harberger. Brown wrote at great length on the subject of taxes on land. His conolusion that a tax on pure land value would fall exclusively on landowners and would be fully capitalized in the price of land was the traditional one where static, general equilibrium analysis was employed. In conclusion, Brown's work in the area of taxation was an important contribution. Nevertheless, it is only very rarely referred to in contemporary texts.
