Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes
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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
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美国国家经济研究局创建时间：
1988-10-01
