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The Incidence of the Corporation Income Tax Revisited


  • Harberger, Arnold C.


This review of thinking about corporation income tax incidence will take us through several steps—the traditional trichotomy, the general equilibrium revolt against it, the open economy revolution, and some smoke–and–mirrors issues. Finally, it will take special aim at corporation tax incidence in today’s developing nations, and conclude with some reflections on their use of the corporate income tax. For further elaboration of many of the points made here, see Harberger (2008).

Suggested Citation

  • Harberger, Arnold C., 2008. "The Incidence of the Corporation Income Tax Revisited," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 303-312, June.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:303-12
    DOI: 10.17310/ntj.2008.2.07

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    References listed on IDEAS

    1. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70(3), pages 215-215.
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    2. Arkadiusz Bernal, 2018. "The Value Added Tax Incidence – the Case of the Book Market in CEE Countries," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 68(2), pages 144-164, April.
    3. Xavier Rimmer & Jazmine Smith & Sebastian Wende, 2014. "The incidence of company tax in Australia," Economic Roundup, The Treasury, Australian Government, issue 1, pages 33-47, April.
    4. Siraj G. Bawa & Nam T. Vu, 2020. "International effects of corporate tax cuts on income distribution," Review of International Economics, Wiley Blackwell, vol. 28(5), pages 1164-1190, November.
    5. R. Alison Felix & James R. Hines, 2022. "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1450-1494, December.
    6. Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
    7. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    8. Agus Sholikhan Yulianto & Anis Chariri, 2019. "The Role of Indonesian Tax Reform in Boosting Export Performance of Manufacturing Sectors," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 343-352.

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