Columbia subject headings:
Income tax--Law and legislation--Economic aspects--United States.
Income tax--United States.
Tax incidence--United States.
Harvard subject headings:
Income tax--Law and legislation--Economic aspects--United States.
Income tax--United States.
Tax incidence--United States.
Princeton subject headings:
Income tax--Law and legislation--Economic aspects--United States.
Income tax--United States.
Tax incidence--United States.