Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes
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https://www.nber.org/papers/w2742
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资源简介：
An important deficiency in Harberger's (1962) model of corporate income taxation is its inability to consider both corporate and noncorporate production of the same good. This precludes analysis of within-industry substitution of noncorporate for corporate production in response to the tax. Such
提供机构：
美国国家经济研究局
创建时间：
1988-10-01
