International Burdens of the Corporate Income Tax: Working Paper 2006-09
William C. Randolph
No 18067, Working Papers from Congressional Budget Office
Abstract:
This study applies a simple two-country, five-sector, general equilibrium model based on Harberger (1995, 2006) to examine the long-run incidence of a corporate income tax in an open economy. In equilibrium, capital is assumed to be perfectly mobile internationally in the sense that the country in which a real investment is located does not matter to the marginal investor. In addition, each country is assumed to produce at least some tradable corporate goods for which the country cannot affect world output prices. Like the original Harberger (1962) model, the worldwide
Date: 2006-08-01
References: Add references at CitEc
Citations: View citations in EconPapers (62) Track citations by RSS feed
Downloads: (external link)
https://www.cbo.gov/sites/default/files/109th-cong ... gpaper/2006-09_0.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:cbo:wpaper:18067
Access Statistics for this paper
More papers in Working Papers from Congressional Budget Office Contact information at EDIRC.
Bibliographic data for series maintained by (communications@cbo.gov).