A Review of the Evidence on the Incidence of the Corporate Income Tax

by U.S. Department of the Treasury

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Who ultimately bears the burden of the corporate income tax plays an important role in the distributional analysis of tax policy. Distributional tables often assume that the incidence of the corporate income tax falls on the owners of capital but there is considerable uncertainty amongst economists about who bears the burden of the corporate income tax. This paper reviews the evidence on the incidence of the corporate income tax, especially in light...

Format:Paperback

Language:English

ISBN:150538978X

ISBN13:9781505389784

Release Date:January 2015

Publisher:Createspace Independent Publishing Platform

Length:42 Pages

Weight:0.27 lbs.

Dimensions:0.1" x 8.5" x 11.0"

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A Review of the Evidence on the Incidence of the Corporate Income Tax

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