Arnold C. Harberger, “The brand new Incidence of your Corporate Income tax,” Diary of Political Discount 70, no. step 3 (June 1962), 215-240.
The fresh evolution off Harberger’s considering this dilemma is actually laid out into the Arnold C. Harberger, “Corporation Taxation Frequency: Reflections about what known, Not familiar and you may Unknowable,” a newsprint prepared for a conference “Is-it Going back to Important Tax Change: The latest Known, Unfamiliar and you will Unknowable?” James Good. Baker III Institute to have Public Plan, Grain University, ond and George Roentgen. Zodrow (eds.), Important Tax Reform: Affairs, Choice, and you will Ramifications (Cambridge, MA: MIT Press, 2008).
Michael J. Boskin, “Taxation, Preserving, and also the Interest rate,” Journal off Governmental Savings 86, zero. dos, pt. 2 (April 1978).
Martin Feldstein, “Occurrence from a funds Tax for the an evergrowing Benefit which have Varying Offers Rates,” Brand new Review of Monetary Studies 41, zero. 4 (Oct 1974): 505-513.
Jane G. Gravelle and you will Kent A great. Smetters, “Does the fresh new Open Economy Expectation Most Imply that Work Bears the latest Burden of a capital Taxation?” This new B.Elizabeth. Record regarding Financial Studies Policy 6, thing step 1 ().
William Gentry concurs, writing: “Evidence implies that capital is pretty cellular across the countries. Covered interest parity can keep all over nations indicating little you prefer having improved investment circulates as an easy way away from removing arbitrage options. Corporate investment conclusion are available quite responsive to worldwide differences in immediately after-tax pricing regarding return. Therefore, the new empirical research supports the latest open benefit assumption having modeling the newest incidence of one’s corporate income tax.” Get a hold of William M. Gentry, “A look at the data to your Incidence of your own Business Income tax,” OTA Report 101, Workplace of Taxation Investigation, Institution of your own Treasury, , 31. This report analysis an array of the fresh new literary works into the point.
Anna Milanez, “Legal taxation responsibility, legal remittance duty and you may taxation occurrence: About three size of providers tax,” OECD Income tax Operating Documents, zero. 32, Table cuatro, , offered at The research quoted listed below are just an example away from the brand new literary works. Bear in mind for the economics, specific boffins keep divergent views toward nature of your own places, brand new versatility out of labor and financial support, additionally the ensuing rates of the shipments of your own taxation. The really works cited less than have numerous citations off articles worthy of discovering.
Of a lot circumstances influencing the brand new shipping of one’s income tax load remain becoming explored
Kevin Good. Hassett and you will Aparna Mathur, “A good spatial model of corporate income tax incidence,” Used Economics 47, zero. 13, (): 1350-1365,
Alison Felix, “Passing the duty: business tax frequency inside the discover economies,” Local Lookup Operating Report RRWP 07-01, Government Set aside Bank regarding Kansas Town, , 21.
Wiji Arulampalam, Michael P. Devereux, and you can Giorgia Maffini, “The fresh new Incidence away from Business Taxes towards the Earnings,” Mimeo, University out of Warwick, Yards. Gentry, “A glance at evidence towards Frequency of the Corporate Income tax.”
Wiji Arulampalam, Michael P. Devereux, and you Adult datings dating site will Giorgia Maffini, “The brand new lead chance away from corporate income tax with the wages,” Western european Financial Review 56, thing 6 (): 1038.
The latest report could have been withdrawn on the Treasury web site, but can be discovered on the Federal Tax Record web site at the
Clemens Fuest, Andreas Peichl, and Sebastian Siegloch, “And that Specialists Incur the burden from Business Taxation and you can And this Companies Normally Admission It Into? Mini Facts from Germany,” Wp , Oxford University Hub getting Company Income tax, .
Christina D. Romer and you may David H. Romer, “New Macroeconomic Aftereffects of Tax Changes: Quotes According to a different sort of Way of measuring Financial Shocks,” Western Monetary Comment 100, zero. step three (): 763–801
Julie Anne Cronin, Emily Y. Lin, Laura Energy, and you can Michael Cooper, “Posting the corporate Tax: Changed You.S. Treasury Strategy,” Service of the Treasury, Workplace out-of Taxation Investigation Tech Papers 5, . In latest information interviews, Secretary Steven Mnuchin has stated that the Treasury technical report is not any longer the scene of your own Agencies.
