CORPORATE TAX INCIDENCE: REVIEW OF GENERAL EQUILIBRIUM ESTIMATES AND ANALYSIS

By Jennifer C. Gravelle. National tax journal, 2011

111 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/f949744f60489fae6bbf8c77fea4371fcc523a99

Citations in the corpus

• 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).”
• Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2018, unknown): “Recent computational general equilibrium (CGE) models find that labor bears a substantial share of the corporate tax burden under reasonable assumptions (see Gravelle, 2013, for an overview).”