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Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax

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  • Kevin Daly
  • Neil Hart

Abstract

The framework used to test the hypothesis of forward income tax shifting is based on a simple mark‐up pricing model and follows the methodology of Beath (1979). In this framework indications of forward tax shifting are inferred if the gross mark‐up varies in order to achieve a targeted net of tax mark‐up. Empirical results derived support the hypothesis and suggest significant forward corporate income tax shifting in Australian manufacturing companies over the data period 1968 to 1990.

Suggested Citation

  • Kevin Daly & Neil Hart, 1994. "Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 27(3), pages 45-54, July.
    • Handle: RePEc:bla:ausecr:v:27:y:1994:i:3:p:45-54
    DOI: 10.1111/j.1467-8462.1994.tb00847.x
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    1. Daly, K. & Hart, N., 1992. "Pricing and the Incidence of the Corporate Income Tax," Papers e9215, Western Sydney - School of Business And Technology.
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