Corporate Tax Incidence: A Review of Empirical Estimates and Analysis: Working Paper 2011-01

Jennifer C. Gravelle

No 41511, Working Papers from Congressional Budget Office

Abstract: This paper reviews seven recent studies that have used empirical methods to examine the incidence of the corporate income tax. These regression-based studies follow three general approaches. The first group of studies uses the variation in corporate tax rates across countries to determine the effect of the tax on wages. A second group adopts the same approach, but uses the variation in corporate tax rates across U.S. states instead of focusing on cross-country differences. The third set of studies adopts wage bargaining models to analyze the effect of corporate taxes on

Date: 2011-06-14
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