Abstract
The Harberger (1962) model of corporate tax incidence, utilising a two-sector, two-factor, general equilibrium framework and Mieszkowski's (1967) extension yielded several interesting results on equivalences among general taxes as well as differential incidence of partial taxes. This paper reports on the generality of these theorems in the presence of a third factor. Not surprisingly, many results will be dependent upon the relative magnitudes of partial factor elasticities of substitution and sectoral factor ratios. Emphasis is given to an intuitive explanation of these dependencies.
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