The Resource Who pays the corporate tax in a global economy?

Who pays the corporate tax in a global economy?

Label
Who pays the corporate tax in a global economy?
Title
Who pays the corporate tax in a global economy?
Creator
Subject
Language
eng
Summary
The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labour in a globally integrated economy. However, a review of the prior empirical work in this area fails to reveal persuasive empirical evidence of adverse effects on labour, since these studies have several weaknesses that interfere with robust inferences. Using new data and methods, this paper provides additional evidence on the incidence of corporate taxation, finding no robust link between corporate taxation and wages. The author discusses possible explanations for these findings as well as policy implications
Citation source
In: National tax journal. - Washington. - Vol. 66 (2013),
http://library.link/vocab/creatorName
Clausing, K.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • incidence of tax
  • tax competition
  • international tax law
Label
Who pays the corporate tax in a global economy?
Instantiates
Publication
Label
Who pays the corporate tax in a global economy?
Publication

Library Locations

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