The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good
收藏NBER1987-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2462
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资源简介：
This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the incidence and excess burden of the corporate
提供机构：
美国国家经济研究局
创建时间：
1987-12-01
