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