ABSTRACT
How a tax that is placed on a specific commodity—which according to that, which has been said must be assumed as being small—distributes itself on the individually participating economic subjects and what all of its effects are, is a much discussed problem. What the theory can offer certainly does not suffice for the complete valuation of the tax. In practice, the budgetary necessity, social and political moments play such a great role that our results may appear to be insignificant next to them. The type and direction of the influence of a tax is also rather clear in the concrete cases for the most part, and small mistakes, which can result in a theoretically incomplete examination, are often, if one gets to the practical use, corrected entirely by themselves. The corrections of the theorist therefore often make a virtually nit-picking impression. But if one wants to theorize at all, then one also has to do it as correctly as possible. And our method with its strictness is essential for this purpose.
