Who Bears the Corporate Tax? A review of What We Know
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下载链接：
https://www.nber.org/papers/w11686
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资源简介：
This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income tax. Among the lessons from the recent literature are: 1. For a variety of reasons, shareholders may bear a certain portion of the corporate tax burden. In the short run, they may be
提供机构：
美国国家经济研究局
创建时间：
2005-10-01
