Who Bears the Burden of the Corporate Tax in The Open Economy?
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- Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
- Jorge Martinez-Vazquez, 2007. "Budget Policy and Income Distribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0707, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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"Tax incidence,"
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- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
- Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc.
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University.
- Glenn P. Jenkins & Chun-Yan Kuo, 2019.
"Taxing mobile capital in free trade zones to the detriment of workers,"
Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 26(3), pages 207-222, May.
- Glenn P. Jenkins & Chun-Yan Kuo, 2013. "Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers," Development Discussion Papers 2013-04, JDI Executive Programs.
- Hatice Jenkins & Glenn Jenkins, 2007. "Incidence Of The Wto Anti-discrimination Rules On Corporation Income Taxation," Working Paper 1123, Economics Department, Queen's University.
- Seth G. Benzell & Laurence J. Kotlikoff & Guillermo Lagarda & Yifan Ye, 2018. "Simulating U.S. Business Cash Flow Taxation in a 17-Region Global Model," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-312, Boston University - Department of Economics.
- Meh, Césaire A., 2008. "Business risk, credit constraints, and corporate taxation," Journal of Economic Dynamics and Control, Elsevier, vol. 32(9), pages 2971-3008, September.
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- George R. Zodrow, 2019.
"Should Capital Income Be Subject to Consumption-Based Taxation?,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168,
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"Who Bears the Corporate Tax? A Review of What We Know,"
NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40,
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- Seth G. Benzell & Laurence J. Kotlikoff & Guillermo LaGarda & Victor Yifan Ye, 2017. "Simulating Business Cash Flow Taxation," NBER Working Papers 23675, National Bureau of Economic Research, Inc.
- Serena Fatica, 2017. "Measurement and Allocation of Capital Inputs With Taxes: A Sensitivity Analysis for OECD Countries," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(1), pages 1-29, March.
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JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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