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MLA
“Tax Incidence: The Effect of Taxes on the Distribution of Income.” The Redistribution of Income in Canada, by W. IRWIN GILLESPIE, McGill-Queen's University Press, 1980, pp. 30–66, www.jstor.org/stable/j.ctt7zt2sw.6. Accessed 25 May 2020.
APA
GILLESPIE, W. (1980). Tax Incidence: The Effect of Taxes on the Distribution of Income. In The Redistribution of Income in Canada (pp. 30-66). McGill-Queen's University Press. Retrieved May 25, 2020, from www.jstor.org/stable/j.ctt7zt2sw.6
CHICAGO
GILLESPIE, W. IRWIN. "Tax Incidence: The Effect of Taxes on the Distribution of Income." In The Redistribution of Income in Canada, 30-66. McGill-Queen's University Press, 1980. Accessed May 25, 2020. www.jstor.org/stable/j.ctt7zt2sw.6.

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