IDEAS home Printed from https://ideas.repec.org/p/isu/genstf/197701010800001047.html
   My bibliography  Save this paper

The Demise Of Corporations In Harberger's Incidence Model

Author

Listed:
  • Adams, Roy D.

Abstract

I "do not dispute Harberger's findings regarding the effect of a tax on capital used in the production of one product (group). However, I do dispute the validity of the implicit assumption that such a tax has the same effect as a tax on corporate income, given the assumptions of his model^ In a setting where product (vector) X is produced by corporations while product (vector) Y is produced by unincorporated enterprises, it is useful to distinguish between three different taxes, the short run incidences of which are all on corporations producing X when the tax is imposed:

Suggested Citation

  • Adams, Roy D., 1977. "The Demise Of Corporations In Harberger's Incidence Model," ISU General Staff Papers 197701010800001047, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:197701010800001047
    as

    Download full text from publisher

    File URL: https://dr.lib.iastate.edu/server/api/core/bitstreams/f6101fa4-ce96-4b7c-9b0f-e248449e68ab/content
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:isu:genstf:197701010800001047. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Curtis Balmer (email available below). General contact details of provider: https://edirc.repec.org/data/deiasus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.