1 “... by the contributions. Born in Switzerland, Blankart completed his Ph. D. in Basel before moving to Germany...”

2

3 “..., and much valued colleagues. Christian Seidl was born on August 5, 1940, in Vienna, Austria. Beginning...”

4 “... that the economic incidence, or burden, of a tax is not necessarily borne by the person on whom the tax is imposed...”

5 “... margins. However, these increases will generally be small as part of the VAT increase will still be borne...”

6 “.... Costs borne by governments such as grants, scholarships, lost taxes, and skills tax expenditures...”

7 “..., focusing on their main source of revenue, progressive property taxes borne primarily by economic elites...”

8 “... contributed to the crisis? To what degree have sub-national services and investments borne the brunt...”