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The Elusive Incidence of the Corporate Income Tax: The State Case

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NBER1981-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0616
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A recurring theme in the literature on taxation has been uncertainty about the incidence of the corporate income tax. The answer may be even more elusive for state taxes than for federal taxes. As seen by one state, a cor- porate income tax levied on the basis of formula apportionment of total
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美国国家经济研究局
创建时间:
1981-01-01
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