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Corporate Tax Incidence: Review Of General Equilibrium Estimates And Analysis

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  • Gravelle, Jennifer
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    Abstract

    This paper identifies the major drivers of corporate tax incidence in open-economy general equilibrium models and compares estimates from four major studies. These studies vary in their elasticity assumptions, and adjusting the estimates to reflect central empirical estimates of those elasticities suggests capital bears the majority of the corporate income tax burden. This paper further presents an alternative method for determining corporate tax incidence that distinguishes between global effects of corporate taxes and excise effects that vary among nations. Under this approach, even in an open economy, capital could bear virtually the entire tax burden.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 66 (2013)
    Issue (Month): 1 (March)
    Pages: 185-214

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    Handle: RePEc:ntj:journl:v:66:y:2013:i:1:p:185-214

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    1. Bhatia, Kul B., 1981. "Intermediate goods and the incidence of the corporation income tax," Journal of Public Economics, Elsevier, vol. 16(1), pages 93-112, August.
    2. Zodrow, George R. & Mieszkowski, Peter M., 1986. "The new view of the property tax A reformulation," Regional Science and Urban Economics, Elsevier, vol. 16(3), pages 309-327, August.
    3. Daniel S. Hamermesh & James Grant, 1979. "Econometric Studies of Labor-Labor Substitution and Their Implications for Policy," Journal of Human Resources, University of Wisconsin Press, vol. 14(4), pages 543-562.
    4. Gravelle, Jane G & Kotlikoff, Laurence J, 1989. "The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 749-80, August.
    5. Baron, David P & Forsythe, Robert, 1981. "Uncertainty and the Theory of Tax Incidence in a Stock Market Economy," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 22(3), pages 567-76, October.
    6. Parai, Amar K, 1988. "The Incidence of Corporate Income Tax under Variable Returns to Scale," Public Finance = Finances publiques, , vol. 43(3), pages 414-24.
    7. Chirinko, Robert S. & Fazzari, Steven M. & Meyer, Andrew P., 1999. "How responsive is business capital formation to its user cost?: An exploration with micro data," Journal of Public Economics, Elsevier, vol. 74(1), pages 53-80, October.
    8. Batra, Raveendra N., 1975. "A general equilibrium model of the incidence of corporation income tax under uncertainty," Journal of Public Economics, Elsevier, vol. 4(4), pages 343-360, November.
    9. Mutti, John & Grubert, Harry, 1985. "The taxation of capital income in an open economy: the importance of resident-nonresident tax treatment," Journal of Public Economics, Elsevier, vol. 27(3), pages 291-309, August.
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    Cited by:
    1. Li Liu & Rosanne Altshuler, 2011. "Measuring the burden of the corporate income tax under imperfect competition," Working Papers 1105, Oxford University Centre for Business Taxation.
    2. Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Clausing, Kimberly A., 2013. "Who Pays The Corporate Tax In A Global Economy?," National Tax Journal, National Tax Association, vol. 66(1), pages 151-84, March.

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