Who Bears the Corporate Tax? A Review of What We Know

By Alan J. Auerbach. Tax Policy and the Economy, 2006

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Why Have Corporate Tax Revenues Declined? Another Look (2007, background): “…methodology considered why corporate revenues did not increase by as much as predicted after the Tax 1 For a recent survey of the literature, see Auerbach (2006) Reform Act of 1986 (Poterba 1992) and why corporate taxes collections rebounded during the 1990s, even as the demise of the corporate…”
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms (2016, unknown): “Heterogeneous experiments, settings, and data explain some of this variation while complexities relating to dynamics, corporate financial policy, investment incentives and other factors often complicate incidence analyses (Auerbach, 2006).”
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2018, unknown): “Surveys are provided by Auerbach (2005) and Harberger (2006).”
The Fiscal Effects of Immigration to the UK (2014, unknown): “However, although there is consensus that some of the corporate income tax burden is shifted away from shareholders, there is no agreement about how it is shared between shareholders, workers and consumers (Harberger, 1962, 2008; Auerbach, 2006; Gravelle, 2011, 2013; Arulampalam et al., 2012).”