What Does the Corporate Income Tax Tax? A Simple Model without Capital
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https://www.nber.org/papers/w16199
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The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax
提供机构：
美国国家经济研究局
创建时间：
2010-07-01
