Arnold C. Harberger, “The new Frequency of your own Business Taxation,” Log from Political Savings 70, no. step three (Summer 1962), 215-240.
The newest progression off Harberger’s thinking about this dilemma was discussed inside Arnold C. Harberger, “Firm Taxation Incidence: Reflections on which is famous, Unknown and you can Unknowable,” a newsprint prepared for an event “Will it be Returning to Standard Tax Change: The Known, Unfamiliar and you can Unknowable?” James A. Baker III Institute to have Social Coverage, Rice University, ond and you can George Roentgen. Zodrow (eds.), Simple Tax Change: Issues, Selection, and Ramifications (Cambridge, MA: MIT Press, 2008).
Michael J. Boskin, “Taxation, Protecting, as well as the Rate of interest,” Record from Governmental Economy 86, no. 2, pt. 2 (April 1978).
Martin Feldstein, “Occurrence out of a money Income tax within the an evergrowing Benefit that have Changeable Discounts Rate,” New Writeup on Financial Knowledge 41, zero. cuatro (Oct 1974): 505-513.
Jane Grams. Gravelle and you may Kent A great. Smetters, “Does the latest Open Savings Expectation Very Mean that Labor Contains new Burden regarding a funds Income tax?” Brand new B.Age. Journal off Economic Research Rules 6, topic step one ().
William Gentry concurs, writing: “The data suggests that funding is pretty mobile across the countries. Protected interest parity will keep round the nations recommending absolutely nothing you desire to own enhanced funding streams as a means out-of getting rid of arbitrage potential. Business financing decisions arrive slightly responsive to around the world differences in just after-income tax costs regarding get back. Ergo, the empirical evidence supporting the fresh new discover benefit presumption to possess modeling the latest occurrence of corporate income tax.” Select William M. Gentry, “A review of the data on Chance of your own Corporate Tax,” OTA Paper 101, Place of work away from Tax Research, Agency of one’s Treasury, , 29. So it report feedback a wide range of the new literature for the thing.
Anna Milanez, “Court tax accountability, judge remittance obligation and taxation occurrence: Around three dimensions of team tax,” OECD Tax Performing Records, no. 32, Dining table cuatro, , offered by The studies cited listed here are merely a sample out of this new literature. Bear in mind into the business economics, particular researchers hold divergent feedback towards character of the places, the brand new flexibility out-of labor and financing, and also the resulting rates of one’s distribution of the tax. Every work cited lower than have numerous citations off content really worth studying.
Of numerous situations influencing the newest shipping of one’s taxation load will always be getting researched
Kevin A. Hassett and you can Aparna Mathur, “Good spatial make of corporate taxation incidence,” Applied Economics 47, zero. 13, (): 1350-1365,
Alison Felix, “Passage the burden: business taxation occurrence into the open economic climates,” Local Search Performing Papers RRWP 07-01, Government Put aside Lender regarding Kansas Area, , 21.
Wiji Arulampalam, Michael P. Devereux, and you may Giorgia Maffini, “The latest Incidence out-of Corporate Taxes toward Earnings,” Mimeo, dating app for Dating In Your 30s School regarding Warwick, Meters. Gentry, “A glance at evidence towards Occurrence of your Business Taxation.”
Wiji Arulampalam, Michael P. Devereux, and you will Giorgia Maffini, “The lead frequency of corporate income tax to the earnings,” Western european Monetary Comment 56, point six (): 1038.
The newest report might have been withdrawn throughout the Treasury site, but may be discovered toward National Tax Record web site from the
Clemens Fuest, Andreas Peichl, and you may Sebastian Siegloch, “And this Specialists Happen the responsibility out-of Corporate Tax and you may And therefore Companies Is also Solution It To the? Small Evidence of Germany,” Wp , Oxford School Center to have Company Income tax, .
Christina D. Romer and you will David H. Romer, “The fresh new Macroeconomic Ramifications of Tax Change: Estimates Considering a unique Way of measuring Fiscal Shocks,” Western Monetary Feedback 100, zero. step three (): 763–801
Julie Anne Cronin, Emily Y. Lin, Laura Energy, and you may Michael Cooper, “Posting the corporate Income tax: Changed You.S. Treasury Methodology,” Company of the Treasury, Work environment out-of Income tax Research Technical Report 5, . For the previous news interviews, Assistant Steven Mnuchin has stated the Treasury tech report is actually no further the scene of Institution.