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Corporate Tax Incidence: Review Of General Equilibrium Estimates And Analysis

  • Gravelle, Jennifer
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    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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    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. Peter M. Mieszkowski & George R. Zodrow, 1984. "The New View of the Property Tax: A Reformulation," NBER Working Papers 1481, National Bureau of Economic Research, Inc.
    2. 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.
    3. 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.
    4. 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.
    5. Baron, David P. & Forsythe, Robert., . "Uncertainty and the Theory of Tax Incidence in a Stock Market Economy," Working Papers 259, California Institute of Technology, Division of the Humanities and Social Sciences.
    6. 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.
    7. 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.
    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. 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.
    10. Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), 2010. "Tax Reform in Open Economies," Books, Edward Elgar, number 13704.
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