Endogenous Capital Utilization and Taxation of Corporate Capital
In a general equilibrium model of endogenous capital utilization the comparative statics effects of the introduction of a tax on corporate-sector capital income are computed. The tax burden on capital is overestimated by as much as 333 percent by the Harberger exogenous utilization model if utilization is endogenous. Overestimates of the burden between ten and sixty percent seem most probable.
Volume (Year): 44 (1991)
Issue (Month): 1 (March)
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