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Arnold C. Harberger, “The fresh Frequency of the Corporate Taxation,” Record from Political Discount 70, zero. 3 (Summer 1962), 215-240.
The newest progression regarding Harberger’s contemplating this issue is actually defined inside the Arnold C. Harberger, “Company Tax Occurrence: Reflections about what is known, Unknown and you may Unknowable,” a paper open to a meeting “Would it be Time for Fundamental Tax Reform: The brand new Understood, Unfamiliar and you may Unknowable?” James An effective. Baker III Institute to possess Personal Coverage, Grain College or university, ond and George Roentgen. Zodrow (eds.), Basic Taxation Reform: Points, Options, and you may Ramifications (Cambridge, MA: MIT Drive, 2008).
Michael J. Boskin, “Tax, Protecting, therefore the Interest rate,” Journal from Governmental Benefit 86, no. dos, pt. dos (April 1978).
Martin Feldstein, “Occurrence from a funds Taxation when you look at the a growing Benefit which have Adjustable Offers Price,” The fresh new Post on Financial Studies 41, zero. 4 (Oct 1974): 505-513.
Jane G. Gravelle and you will Kent A good. Smetters, “Do the brand new Discover Cost savings Assumption Extremely Imply that Work Holds the new Burden off a funds Tax?” The fresh new B.Elizabeth. Record of Financial Investigation Policy six, situation 1 ().
William Gentry concurs, writing: “The evidence implies that funding is fairly cellular all over nations. Secured notice parity sometimes hold around the countries suggesting little you would like to possess enhanced investment moves as a way regarding eliminating arbitrage opportunities. Corporate funding decisions arrive a bit sensitive to in the world differences in once-tax costs out of come back. Hence, brand new empirical facts aids this new discover economy expectation to possess modeling the chance of your business tax.” Discover William Meters. Gentry, “A peek at evidence on Incidence of your Business Income tax,” OTA Papers 101, Place of work regarding Tax Investigation, Service of one’s Treasury, , 31. Which report critiques numerous new books towards matter.
Anna Milanez, “Legal tax liability, legal remittance responsibility and you may tax occurrence: Around three dimensions of business taxation,” OECD Income tax Doing work Papers, zero. thirty two, Dining table 4, , Cuckold dating online offered by The research quoted listed here are only an example out of the new books. As ever inside the economics, specific scientists keep divergent feedback into nature of your own segments, the fresh freedom away from labor and you can funding, while the ensuing estimates of distribution of your own income tax. All functions quoted below have numerous citations out-of stuff worth understanding.
Of a lot things affecting new shipment of the taxation burden will always be are investigated
Kevin A good. Hassett and you may Aparna Mathur, “An excellent spatial make of business taxation frequency,” Applied Economics 47, zero. thirteen, (): 1350-1365,
Alison Felix, “Passing the responsibility: corporate tax chance during the unlock economic climates,” Regional Research Operating Papers RRWP 07-01, Federal Put aside Bank away from Ohio City, , 21.
Wiji Arulampalam, Michael P. Devereux, and you will Giorgia Maffini, “Brand new Frequency off Corporate Taxes towards the Wages,” Mimeo, College or university out of Warwick, Meters. Gentry, “A review of evidence toward Chance of your Corporate Income tax.”
Wiji Arulampalam, Michael P. Devereux, and you can Giorgia Maffini, “The fresh new direct incidence from corporate taxation toward earnings,” Eu Financial Remark 56, situation 6 (): 1038.
The fresh paper could have been taken regarding Treasury site, but could be found on the Federal Tax Journal website from the
Clemens Fuest, Andreas Peichl, and you can Sebastian Siegloch, “And therefore Experts Sustain the burden away from Corporate Tax and you can Which Agencies Normally Solution It To your? Micro Research out of Germany,” WordPress blogs , Oxford College Heart to possess Team Income tax, .
Christina D. Romer and you will David H. Romer, “The brand new Macroeconomic Results of Taxation Change: Estimates Based on another Way of measuring Fiscal Unexpected situations,” American Economic Remark one hundred, no. step 3 (): 763–801
Julie Anne Cronin, Emily Y. Lin, Laura Electricity, and you can Michael Cooper, “Distributing the corporate Income tax: Changed U.S. Treasury Methodology,” Agencies of the Treasury, Work environment off Taxation Studies Technology Papers 5, . Inside the current development interviews, Assistant Steven Mnuchin states that Treasury tech report is actually no longer the scene of the Institution.