Imputing Corporate Tax Liabilities to Individual Taxpayers

Martin Feldstein

National Tax Journal, 1988, vol. 41, issue 1, 37-59

Abstract: Presents a method of studying the distributional consequences of corporate tax changes by imputing to individual tax returns the net effect of changes in effective corporate tax rates.

Date: 1988
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Working Paper: Imputing Corporate Tax Liabilities to Individual Taxpayers (1987)
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