Name: A Review of the Evidence on the Incidence of the Corporate Income Tax (en Inglés)
Price: 71797.00 COP
Availability: InStock
Author: Us Department of the Treasury
ISBN: 9781505389784

portada A Review of the Evidence on the Incidence of the Corporate Income Tax (en Inglés)

A Review of the Evidence on the Incidence of the Corporate Income Tax (en Inglés)

Formato

Libro Físico

Autor

Us Department of the Treasury

Editorial

Createspace

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

28.0 x 21.6 x 0.2 cm

Peso

0.12 kg.

ISBN13

9781505389784

Categorías

Enciclopedias y obras de consulta

A Review of the Evidence on the Incidence of the Corporate Income Tax (en Inglés)

Us Department of the Treasury (Autor) · Createspace · Tapa Blanda

Libro Nuevo Importado

Envío: 18 a 24 días háb.

$ 143.594$ 71.797

-50%

Costos de importación incluídos en el precio ✅

Libro Nuevo

Quedan más de 100 unidades

$ 71.797

Llega entre el 19 Ago y el 28 Ago a Bogota, Cundinamarca. Seleccionar ubicación

Agregar a lista de deseos

Reseña del libro "A Review of the Evidence on the Incidence of the Corporate Income Tax (en Inglés)"

Who ultimately bears the burden of the corporate income tax plays an important role in the distributional analysis of tax policy. Distributional tables often assume that the incidence of the corporate income tax falls on the owners of capital but there is considerable uncertainty amongst economists about who bears the burden of the corporate income tax. This paper reviews the evidence on the incidence of the corporate income tax, especially in light of recent empirical studies that focus on the relationship between the corporate income tax and wages. While further research is necessary to draw definitive conclusions, these studies suggest that labor may bear a substantial burden from the corporate income tax. These empirical results are consistent with computable general equilibrium models based on an open economy in which a single country sets its tax policy independently of other countries; in these models, assumptions that capital is mobile and consumers are willing to substitute tradable goods produced in different countries imply that labor can bear more of the incidence of the corporate tax than capital bears.