The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification
收藏NBER2021-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w29547
下载链接
链接失效反馈官方服务：
资源简介：
Robust support for corporate income taxation is a puzzle for standard tax theory because the taxs incidence is uncertain and unreliable. We propose a resolution: if the corporate tax is seen as a benefit-based tax, its normative appeal depends on the correspondence between its incidence and that of
提供机构：
美国国家经济研究局
创建时间：
2021-12-01
