Economics at your fingertips  

Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis

Jennifer Gravelle

National Tax Journal, 2013, vol. 66, issue 1, 185-214

Abstract: This paper identifies the major drivers of corporate tax incidence in open-economy general equilibrium models and compares estimates from four major studies. These studies vary in their elasticity assumptions, and adjusting the estimates to reflect central empirical estimates of those elasticities suggests capital bears the majority of the corporate income tax burden. This paper further presents an alternative method for determining corporate tax incidence that distinguishes between global effects of corporate taxes and excise effects that vary among nations. Under this approach, even in an open economy, capital could bear virtually the entire tax burden.

Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (30) Track citations by RSS feed

Downloads: (external link) (application/pdf) (text/html)
Access is restricted to subscribers and members of the National Tax Association.

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:

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().

Page updated 2021-06-10
Handle: RePEc:ntj:journl:v:66:y:2013:i:1:p:185-214