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Empirical Evidence On The Incidence Of The Corporation Income Tax
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Book Synopsis Empirical Evidence on the Incidence of the Corporation Income Tax by : John G. Cragg
Download or read book Empirical Evidence on the Incidence of the Corporation Income Tax written by John G. Cragg and published by . This book was released on 1968 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :U. S. Department US Department of the Treasury Publisher :CreateSpace ISBN 13 :9781505389784 Total Pages :42 pages Book Rating :4.3/5 (897 download)
Book Synopsis A Review of the Evidence on the Incidence of the Corporate Income Tax by : U. S. Department US Department of the Treasury
Download or read book A Review of the Evidence on the Incidence of the Corporate Income Tax written by U. S. Department US Department of the Treasury and published by CreateSpace. This book was released on 2015-01-01 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 of recent empirical studies that focus on the relationship between the corporate income tax and wages. While further research is necessary to draw definitive conclusions, these studies suggest that labor may bear a substantial burden from the corporate income tax. These empirical results are consistent with computable general equilibrium models based on an open economy in which a single country sets its tax policy independently of other countries; in these models, assumptions that capital is mobile and consumers are willing to substitute tradable goods produced in different countries imply that labor can bear more of the incidence of the corporate tax than capital bears.
Book Synopsis The Shifting and Incidence of the Corporation Income Tax by : Balbir Singh Sahni
Download or read book The Shifting and Incidence of the Corporation Income Tax written by Balbir Singh Sahni and published by . This book was released on 1976 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book the authors attempt to integrate the various theoretical and empirical approaches to the fiscal rationality of the corporation income tax. The material has been compiled from original sources and is presented without many of its abstruse aspects, in an attempt to provide a reasonable coherent and complete picture of the state of the art.
Book Synopsis Sharing the Burden by : Nadja Dwenger
Download or read book Sharing the Burden written by Nadja Dwenger and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from taxinduced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous € 1 decrease in the CIT burden, is as little as 19 to 29 cents. This is about half of the effect obtained in prior literature focusing on wages alone.
Author :Jack Wiseman Publisher :Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by the OECD Publications Center ISBN 13 : Total Pages :90 pages Book Rating :4.3/5 (91 download)
Book Synopsis Theoretical and Empirical Aspects of Corporate Taxation by : Jack Wiseman
Download or read book Theoretical and Empirical Aspects of Corporate Taxation written by Jack Wiseman and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by the OECD Publications Center. This book was released on 1974 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph study concerning the effects of different systems of company taxation on the domestic economy.
Book Synopsis The Shifting of the Corporation Income Tax by : Marian Krzyzaniak
Download or read book The Shifting of the Corporation Income Tax written by Marian Krzyzaniak and published by . This book was released on 1963 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Approach to the Problem of Determining the Incidence of Corporation Income Taxes by : Harry W. Daum
Download or read book An Empirical Approach to the Problem of Determining the Incidence of Corporation Income Taxes written by Harry W. Daum and published by . This book was released on 1957 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Relationship Between Economic Structure and the Effect of Political Influence by : John J. Siegfried
Download or read book The Relationship Between Economic Structure and the Effect of Political Influence written by John J. Siegfried and published by . This book was released on 1972 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of a Corporation Income Tax in a Growing Economy by : J. Gregory Ballentine
Download or read book The Incidence of a Corporation Income Tax in a Growing Economy written by J. Gregory Ballentine and published by . This book was released on 1978 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of the Corporation Income Tax in the United States by : Ronald A. Ratti
Download or read book The Incidence of the Corporation Income Tax in the United States written by Ronald A. Ratti and published by . This book was released on 1974 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Analysis of the Incidence of the Corporate Income Tax in the Manufacturing Sector by : Wilma Rae Dye
Download or read book An Empirical Analysis of the Incidence of the Corporate Income Tax in the Manufacturing Sector written by Wilma Rae Dye and published by . This book was released on 1998 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of the Corporation Income Tax by : Steven Scheinberg
Download or read book The Incidence of the Corporation Income Tax written by Steven Scheinberg and published by . This book was released on 1976 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and the Economy written by and published by . This book was released on 1994 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation by : Clemens August Andreae
Download or read book Taxation written by Clemens August Andreae and published by . This book was released on 1987 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Incidence of the Corporation Income Tax in U.S. Manufacturing by :
Download or read book Incidence of the Corporation Income Tax in U.S. Manufacturing written by and published by . This book was released on 1968 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good by : Jane G. Gravelle
Download or read book The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good written by Jane G. Gravelle and published by . This book was released on 1987 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all empirical analyses of the Harberger Model is how to treat noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. The Harberger Model provides no real guide to this question since it assumes that one good is produced only by corporations and the other good is produced only by noncorporate firms. Stated differently, Harberger models the differential taxation of capital used in the production of different goods, rather than the taxation of capital used by corporations per se. This paper presents a two good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production Model (MPM) can differ markedly from that in the Harberger model. A hallmark of Harberger's corporate tax incidence formula is its dependence on differences across sectors in elasticities of substitution between capital and labor. In contrast, the incidence of the corporate tax in the MPM may fall 100 percent on capital regardless of sector differences in substitution elasticities. The difference between the two models in the deadweight loss from corporate taxation is also striking. Using the Harberger - Shoven data and assuming unitary substitution and demand elasticities, the deadweight loss is over ten times larger in the CES version of the MPM than in the Harberger Model. Part of the explanation for this difference is that in the Harberger Model only the difference in the average corporate tax in the two sectors is distortionary, while the entire tax is distortionary in the MPM. A second reason for the larger excess burden in the MPM is that the MPM has a very large, indeed infinite, substitution elasticity in demand between corporate and noncorporate goods; in contrast, applications of the Harberger Model assume this elasticity is quite small.
Book Synopsis The Incidence of the Corporation Income Tax by : William A. Klein
Download or read book The Incidence of the Corporation Income Tax written by William A. Klein and published by . This book was released on with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: