A Sufficient Statistics Approach to Optimal Corporate Taxes
收藏NBER2025-12-01 更新2025-12-06 收录
下载链接：
https://www.nber.org/papers/w34517
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资源简介：
This paper characterizes the equityefficiency tradeoff of corporate taxation using a stylized model that draws on the corporate investment and tax incidence literatures. We derive optimal corporate tax formulas in terms of estimable reduced-form elasticities and welfare weights on workers and firm
提供机构：
美国国家经济研究局
创建时间：
2025-12-01
