00367 a2200109 4500001001000000005001700010008004100027245007700068100002300145773007200168999001700240ART_1180920260410161900.0260409a 10aThe incidence and allocation effects of a tax on corporate distributions1 aBradford, David F.0 tJournal of public economicsg- Vol. 15, NÂș 1 (feb. 1981)wREV11485 c25855d25855