Kari Jahnsen and you can Kyle Pomerleau, “Business Tax Costs global, 2017,” Taxation Foundation,
Arnold C. Harberger, “The latest Chance of the Corporate Tax,” Record regarding Governmental Discount 70, no. step 3 (Summer 1962), 215-240.
New evolution of Harberger’s considering this matter is actually outlined inside the Arnold C. Harberger, “Organization Income tax Chance: Reflections on what known, Unfamiliar and you may Unknowable,” a newsprint prepared for a conference “Could it be Time for Fundamental Tax Reform: The Identified, Unfamiliar and you may Unknowable?” James A great. Baker III Institute to own Societal Rules, Rice School, ond and you can George R. Zodrow (eds.), Simple Taxation Change: Facts, Selection, and you can Implications (Cambridge, MA: MIT Press, 2008).
Michael J. Boskin, “Income tax, Rescuing, and Interest rate,” Journal from Political Benefit 86, zero. 2, pt. dos (April 1978).
Martin Feldstein, “Chance off a capital Income tax into the an expanding Discount having Varying Discounts Rate,” The fresh new Article on Monetary Studies 41, no. 4 (October 1974): 505-513.
Jane G. Gravelle and you will Kent A beneficial. Smetters, “Does the fresh Unlock Benefit Assumption Most Signify Labor Bears the fresh Weight of a funds Taxation?” The fresh new B.E. Record out-of Financial Study Plan 6, question 1 ().
William Gentry concurs, writing: “Evidence suggests that capital is pretty mobile round the regions. Secured attention parity can keep across the regions indicating absolutely nothing you prefer getting enhanced capital circulates as a way out-of getting rid of arbitrage possibilities. Corporate financial support decisions arrive a little sensitive to globally variations in immediately following-taxation cost from return. Thus, brand new empirical facts helps the brand new unlock savings assumption to have modeling the brand new occurrence of one’s corporate taxation.” Look for William M. Gentry, “A glance at evidence towards the Occurrence of your own Corporate Taxation,” OTA Report 101, Office out of Income tax Studies, Department of one’s Treasury, , 30. It report critiques numerous brand new books for the material.
Anna Milanez, “Legal tax accountability, judge remittance obligations and income tax chance: Three proportions of business tax,” OECD Tax Doing work Papers, zero. thirty-two, Table cuatro, , offered at The studies quoted here are simply an example out of the new literary works. Of course into the business economics, certain experts hold divergent opinions for the character of the places, this new freedom away from work and financing, as well as the resulting quotes of your own shipments of your taxation. All of the functions cited less than have many citations regarding blogs worthy of reading.
Of many activities affecting brand new delivery of your own tax load will still be becoming researched
Kevin An effective. Hassett and you will Aparna Mathur, “A good spatial model of corporate tax occurrence,” Used Business economics 47, no. thirteen, (): 1350-1365,
Alison Felix, “Passing the responsibility: corporate income tax frequency within the open economies,” Local Research Operating Papers RRWP 07-01, Federal Put aside Financial out-of Ohio Town, , 21.
Wiji Arulampalam, Michael P. Devereux, and you may Giorgia Maffini, “New Incidence off Business Taxes towards the Wages,” Mimeo, University away from Warwick, Yards. Gentry, “A glance at Filipino free and single dating site the evidence towards the Frequency of your Business Taxation.”
Wiji Arulampalam, Michael P. Devereux, and you may Giorgia Maffini, “The brand new direct incidence regarding corporate taxation into the wages,” Eu Monetary Remark 56, situation 6 (): 1038.
The new paper could have been withdrawn throughout the Treasury web site, but could be discovered towards the National Tax Journal web site in the
Clemens Fuest, Andreas Peichl, and you may Sebastian Siegloch, “And therefore Workers Bear the responsibility out of Corporate Tax and you may And this Enterprises Can be Ticket They Towards? Micro Facts off Germany,” The wordpress platform , Oxford School Center getting Team Taxation, .
Christina D. Romer and you will David H. Romer, “The latest Macroeconomic Effects of Tax Change: Estimates Predicated on a separate Measure of Fiscal Unexpected situations,” American Monetary Opinion 100, zero. step 3 (): 763–801
Julie Anne Cronin, Emily Y. Lin, Laura Fuel, and you may Michael Cooper, “Posting the corporate Tax: Modified U.S. Treasury Methods,” Institution of Treasury, Place of work of Income tax Data Technical Papers 5, . Inside present news interview, Assistant Steven Mnuchin has stated the Treasury technical paper try don’t the scene of Service.