Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax
Kevin Daly and
Australian Economic Review, 1994, vol. 27, issue 3, 45-54
Abstract The framework used to test the hypothesis of forward income tax shifting is based on a simple mark‐up pricing model and follows the methodology of Beath (1979). In this framework indications of forward tax shifting are inferred if the gross mark‐up varies in order to achieve a targeted net of tax mark‐up. Empirical results derived support the hypothesis and suggest significant forward corporate income tax shifting in Australian manufacturing companies over the data period 1968 to 1990.
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