The Resource Corporate tax incidence : review of general equilibrium estimates and analysis

Corporate tax incidence : review of general equilibrium estimates and analysis

Label
Corporate tax incidence : review of general equilibrium estimates and analysis
Title
Corporate tax incidence : review of general equilibrium estimates and analysis
Creator
Subject
Language
eng
Summary
This paper identifies the major drivers of corporate tax incidence in open-economy general equilibrium models and compares estimates from four major studies. These studies vary in their elasticity assumptions, and adjusting the estimates to reflect central empirical estimates of those elasticities suggests capital bears the majority of the corporate income tax burden. The paper further presents an alternative method for determining corporate tax incidence that distinguishes between global effects of corporate taxes and excise effects that vary among nations. Under this approach, even in an open economy, capital could bear virtually the entire tax burden
Citation source
In: National tax journal. - Washington. - Vol. 66 (2013),
http://library.link/vocab/creatorName
Gravelle, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • incidence of tax
Label
Corporate tax incidence : review of general equilibrium estimates and analysis
Instantiates
Publication
Label
Corporate tax incidence : review of general equilibrium estimates and analysis
Publication

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