I should have mentioned J.S. Mill, too. He has his own wrinkle on it, and
his own language, which was prosaic at the time, probably, but has been made
famous by Darth Vader. Sales taxes cause a "disturbance" in values.  (Let's
say a "disturbance in the Force", where Force means the market.) Find this
in Mill's Principles, Bk 5, Ch 4, "Of Taxes on commodities". 

This is pretty subtle, though. Mill supposes a general tax on ALL
commodities. This, too, will cause a disturbance in values. It will go
harder on commodities produced with less durable capital. He credits the
idea to McCulloch.

Mason Gaffney