Abstract
This survey paper summarizes and appraises the Harberger model of tax incidence and its extensions, modifications, and applications. It considers the shortcomings of Marshallian partial equilibrium incidence analysis and early efforts to overcome them, exposits a late vintage version of the Harberger model, explains how this relatively simple general equilibrium model overcomes many of the shortcomings of earlier analysis, and describes several existing and potential modifications and applications and several inherent shortcomings of the model. It concludes that Harberger performed an invaluable service in providing public finance economists with an easily manageable general equilibrium incidence model.
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