ABSTRACT
When the invitation to submit a paper on The Incidence of Taxation’, extended to the Association of Accountants of Australia by the International Congress on Accounting, was passed on to me, I dug back to 1913, before the First World War, to see the exact meaning of ‘incidence’ in those halcyon days with no thought other than that of being exact, as I was warned that there was a limit of 3,000 words to the paper I was to prepare.
