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The Incidence of the Corporation Income Tax

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Cited by:

  1. Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
  2. repec:ind:nipfwp:13 is not listed on IDEAS
  3. Eromenko, Igor, 2010. "Accession to the WTO. Computable General Equilibrium Analysis: the Case of Ukraine. Part I," MPRA Paper 67476, University Library of Munich, Germany.
  4. La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
  5. Laura Dobbins & Martin Jacob, 2016. "Do corporate tax cuts increase investments?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 731-759, November.
  6. Yves Balasko & Octavio Tourinho, 2017. "Further evidence on the law of factor proportionality in multiple households closed CGE models," Applied Economics Letters, Taylor & Francis Journals, vol. 24(12), pages 831-836, July.
  7. Wolfson, Dirk J. & Koopmans, Carl C., 1996. "Regulatory taxation of fossil fuels: Theory and policy," Ecological Economics, Elsevier, vol. 19(1), pages 55-65, October.
  8. Charles R. Hulten & Frank Wykoff, 1980. "Economic Depreciation and the Taxation of Structures in United States Manufacturing Industries: An Empirical Analysis," NBER Chapters, in: The Measurement of Capital, pages 83-120, National Bureau of Economic Research, Inc.
  9. Ellalee, Haider & Alali, Walid Y., 2022. "A Welfare and Pass-Through Effects of Regulations within Imperfect Competition," MPRA Paper 116512, University Library of Munich, Germany.
  10. Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline in the Manufacturing Labor Share," Econometrica, Econometric Society, vol. 91(6), pages 2371-2408, November.
  11. Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2013. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 4583, Inter-American Development Bank.
  12. Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2020. "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," Econometrica, Econometric Society, vol. 88(2), pages 469-493, March.
  13. Thaeripour, Farzad & Tyner, Wallace E., 2007. "Ethanol subsidies, Who gets the benefits?," Biofuels, Food and Feed Tradeoffs Conference, April 12-13, 2007, St, Louis, Missouri 48776, Farm Foundation.
  14. Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 411-444, September.
  15. Metcalf, Gilbert E., 2003. "Environmental levies and distortionary taxation:: Pigou, taxation and pollution," Journal of Public Economics, Elsevier, vol. 87(2), pages 313-322, February.
  16. Peter M. Mieszkowski & George R. Zodrow, 1984. "The Incidence of the Local Property Tax: A Re-evaluation," NBER Working Papers 1485, National Bureau of Economic Research, Inc.
  17. Trey Malone & Antonios M. Koumpias & Per L. Bylund, 2019. "Entrepreneurial response to interstate regulatory competition: evidence from a behavioral discrete choice experiment," Journal of Regulatory Economics, Springer, vol. 55(2), pages 172-192, April.
  18. Feldstein, Martin, 2002. "The transformation of public economics research: 1970-2000," Journal of Public Economics, Elsevier, vol. 86(3), pages 319-326, December.
  19. Fehr, Hans & Ruocco, Anna, 1999. "Equity and efficiency aspects of the Italian debt reduction," Economic Modelling, Elsevier, vol. 16(4), pages 569-589, December.
  20. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
  21. Casey Mulligan & Tomas Philipson, "undated". "Merit Motives and Government Intervention: Public Finance in Reverse," University of Chicago - Population Research Center 2000-03, Chicago - Population Research Center.
  22. Zacharia Zabsonre, 2023. "Steuern und Wirtschaftswachstum in der UEMOA [Taxes and economic growth in the WAEMU]," Post-Print hal-04116532, HAL.
  23. Luca Spataro & Tommaso Crescioli, 2024. "How much capital should be taxed? A review of the quantitative and empirical literature," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1399-1436, September.
  24. J. Gregory Ballentine & Charles E. McLure, Jr., 1980. "Taxation and Corporate Financial Policy," NBER Working Papers 0243, National Bureau of Economic Research, Inc.
  25. Quirmbach, Herman C. & Swenson, Charles W. & Vines, Cynthia C., 1996. "An experimental examination of general equilibrium tax incidence," Journal of Public Economics, Elsevier, vol. 61(3), pages 337-358, September.
  26. Jiang, Xiandeng & Huang, Ruoyao & Wang, Chuanjie, 2023. "Tax enforcement and efficiency wages: Evidence from China’ Golden Tax Project III," Finance Research Letters, Elsevier, vol. 58(PB).
  27. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
  28. Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2011. "Distributional Impacts in a Comprehensive Climate Policy Package," NBER Chapters, in: The Design and Implementation of US Climate Policy, pages 21-34, National Bureau of Economic Research, Inc.
  29. Robert S. Chirinko & Steven M. Fazzari & Andrew P. Meyer, 2002. "That Elusive Elasticity: A Long-Panel Approach To Estimating The Price Sensitivity Of Business Capital," 10th International Conference on Panel Data, Berlin, July 5-6, 2002 B3-1, International Conferences on Panel Data.
  30. 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.
  31. Rajagopal, Dagmar & Shah, Anwar, 1995. "A rational expectations model for tax policy analysis: An evaluation of tax incentives for the textile, chemical and pharmaceutical industries of Pakistan," Journal of Public Economics, Elsevier, vol. 57(2), pages 249-276, June.
  32. Nguyen, Cuong, 2017. "Simulation of the Impacts of Value-Added-Tax Increases on Welfare and Poverty in Vietnam," MPRA Paper 93139, University Library of Munich, Germany.
  33. Jonathan Haughton & Paul Bachman & Keshab Bhattarai & David G. Tuerck, 2017. "The Distributional Effects of the Trump and Clinton Tax Proposals," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 45(4), pages 453-472, December.
  34. Kraybill, David S. & Pai, Dee-Yu, 1996. "State Economic Development Incentives Under Interstate Retaliation," Economics and Sociology Occasional Papers - ESO Series 243227, Ohio State University, Department of Agricultural, Environmental and Development Economics.
  35. L.J. Kimbell & G.W. Harrison, 1982. "General Equilibrium Analysis of Regional Fiscal Incidence," Economics Discussion / Working Papers 82-06, The University of Western Australia, Department of Economics.
  36. Keshab Bhattarai & Dung Thi Kim Nguyen & Chan Van Nguyen, 2019. "Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis," Economies, MDPI, vol. 7(2), pages 1-36, May.
  37. David E. Wildasin, 2021. "Open-Economy Public Finance," National Tax Journal, University of Chicago Press, vol. 74(2), pages 467-490.
  38. Seth G. Benzell & Eugene Goryunov & Maria Kazakova & Laurence J. Kotlikoff & Guillermo LaGarda & Kristina Nesterova & Andrey Zubarev, 2015. "Simulating Russia’s and Other Large Economies’ Challenging and Interconnected Transitions," NBER Working Papers 21269, National Bureau of Economic Research, Inc.
  39. Ruocco, Anna, 1995. "Savings and investment fiscal policies: A quantitative analysis for the Italian economy," Tübinger Diskussionsbeiträge 49, University of Tübingen, School of Business and Economics.
  40. Wang, Zhi & Slagle, James, 1996. "An object-oriented knowledge-based approach for formulating applied general equilibrium models," Journal of Economic Dynamics and Control, Elsevier, vol. 20(1-3), pages 209-236.
  41. Assaf Razin & Efraim Sadka, 2006. "Vying for Foreign Direct Investment: A EU-type Model of Tax Competition," NBER Working Papers 11991, National Bureau of Economic Research, Inc.
  42. Don Fullerton & Erich Muehlegger, 2019. "Who Bears the Economic Burdens of Environmental Regulations?," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 13(1), pages 62-82.
  43. Laurence J. Kotlikoff & Jianjun Miao, 2013. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, vol. 14(1), pages 1-19, May.
  44. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
  45. Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine Own Resource," Post-Print hal-02633862, HAL.
  46. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
  47. Don Fullerton & Diane Lim Rogers, 1991. "Lifetime vs. Annual Perspectives on Tax Incidence," NBER Working Papers 3750, National Bureau of Economic Research, Inc.
  48. Céline Azémar & R. Glenn Hubbard, 2015. "Country characteristics and the incidence of capital income taxation on wages: An empirical assessment," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(5), pages 1762-1802, December.
  49. Hatice Jenkins & Glenn Jenkins, 2007. "Incidence Of The Wto Anti-discrimination Rules On Corporation Income Taxation," Working Paper 1123, Economics Department, Queen's University.
  50. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
  51. Yoonkyo Cho & Taehwan Kim & Jaewhak Roh, 2021. "An analysis of the effects of electronic commerce on the Korean economy using the CGE model," Electronic Commerce Research, Springer, vol. 21(3), pages 831-854, September.
  52. Emmanuel Dodzi K. Havi & Patrick Enu, 2014. "The Effect of Fiscal Policy and Monetary Policy on Ghana’s Economic Growth: Which Policy Is More Potent?," International Journal of Empirical Finance, Research Academy of Social Sciences, vol. 3(2), pages 61-75.
  53. Fullerton Don & Heutel Garth, 2011. "Analytical General Equilibrium Effects of Energy Policy on Output and Factor Prices," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(2), pages 1-26, January.
  54. Istvan Konya & Peter Benczur, 2005. "Real Effects of Nominal Exchange Rate Shocks," 2005 Meeting Papers 51, Society for Economic Dynamics.
  55. Kimbell, Larry J. & Harrison, Glenn W., 1986. "On the solution of general equilibrium models," Economic Modelling, Elsevier, vol. 3(3), pages 197-212, July.
  56. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc.
  57. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
  58. Ying Fan & Jian-Ling Jiao & Qiao-Mei Liang & Zhi-Yong Han & Yi-Ming Wei, 2007. "The impact of rising international crude oil price on China's economy: an empirical analysis with CGE model," International Journal of Global Energy Issues, Inderscience Enterprises Ltd, vol. 27(4), pages 404-424.
  59. 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.
  60. Césaire A. Meh & Yaz Terajima, 2011. "Inflation, nominal portfolios, and wealth redistribution in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1369-1402, November.
  61. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  62. Okushima, Shinichiro & Tamura, Makoto, 2007. "Multiple calibration decomposition analysis: Energy use and carbon dioxide emissions in the Japanese economy, 1970-1995," Energy Policy, Elsevier, vol. 35(10), pages 5156-5170, October.
  63. Chengrui Xiao, 2020. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 128-152, February.
  64. Fullerton, Don & Heutel, Garth, 2007. "The general equilibrium incidence of environmental taxes," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 571-591, April.
  65. Francesco Felici & Maria Gesualdo, 2014. "ORANI-IT: a computable general equilibrium model of Italy," Working Papers 7, Department of the Treasury, Ministry of the Economy and of Finance.
  66. Olga Kiuila & Thomas F. Rutherford, 2014. "Economic modeling approaches: optimization versus equilibrium," Working Papers 2014-04, Faculty of Economic Sciences, University of Warsaw.
  67. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
  68. Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013. "Payout taxes and the allocation of investment," Journal of Financial Economics, Elsevier, vol. 107(1), pages 1-24.
  69. Kartashova, Katya, 2018. "Improving public equity markets? No pain, no gain," Economics Letters, Elsevier, vol. 162(C), pages 69-72.
  70. James Alm & Edward Sennoga & Mark Skidmore, 2005. "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers 05-09, UW-Whitewater, Department of Economics.
  71. Gerda Dewit & Dermot Leahy & Chris Jones & Yama Temouri, 2017. "Does Tax Haven FDI Influence Firm Performance?," Economics Department Working Paper Series n284-17.pdf, Department of Economics, National University of Ireland - Maynooth.
  72. Keshab Raj Bhattarai, 2007. "Capital Accumulation, Growth and Redistribution: General Equilibrium Impacts of Energy and Pollution Taxes in UK," Energy and Environmental Modeling 2007 24000005, EcoMod.
  73. Zhang, Zengkai & Zhang, Zhongxiang, 2017. "Intermediate input linkage and carbon leakage," Environment and Development Economics, Cambridge University Press, vol. 22(6), pages 725-746, December.
  74. Jan Abrell & Sebastian Rausch & Giacomo A. Schwarz, 2016. "Social Equity Concerns and Differentiated Environmental Taxes," CER-ETH Economics working paper series 16/262, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
  75. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
  76. Árpád Ábrahám & Pavel Brendler & Eva Cárceles‐Poveda, 2024. "Capital Tax Reforms With Policy Uncertainty," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(1), pages 75-116, February.
  77. Giuseppe C. Ruggeri, 2010. "Inter-regional Fiscal Flows: Measurement Tools," Chapters, in: Núria Bosch & Marta Espasa & Albert Solé Ollé (ed.), The Political Economy of Inter-Regional Fiscal Flows, chapter 2, Edward Elgar Publishing.
  78. Roger H. Gordon, 1981. "Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions," NBER Working Papers 0687, National Bureau of Economic Research, Inc.
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  80. R. Alison Felix, 2007. "Passing the Burden: Corporate Tax Incidence in Open Economies," LIS Working papers 468, LIS Cross-National Data Center in Luxembourg.
  81. Daphne Chen & Shi Qi & Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, vol. 10(4), pages 270-304, October.
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  86. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
  87. Sebastian Dyrda & Guangbin Hong & Joseph B Steinberg, 2022. "A Macroeconomic Perspective on Taxing Multinational Enterprises," Working Papers tecipa-731, University of Toronto, Department of Economics.
  88. Omolo, Miriam W.O., 2012. "The Impact of Trade Liberalization on Poverty in Kenya: A Microsimulation," Conference papers 332220, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  89. Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
  90. Nils aus dem Moore, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 0531, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  91. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
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