Who pays the corporate tax in a global economy?
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The work Who pays the corporate tax in a global economy? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Who pays the corporate tax in a global economy?
Resource Information
The work Who pays the corporate tax in a global economy? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Who pays the corporate tax in a global economy?
- 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),
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/dRE79HDIUfM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/dRE79HDIUfM/">Who pays the corporate tax in a global economy?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
