Measuring the Burden of the Corporate Income Tax under Imperfect Competition

@inproceedings{Liu2011MeasuringTB,
  title={Measuring the Burden of the Corporate Income Tax under Imperfect Competition},
  author={Li Liu and Rosanne Altshuler},
  year={2011}
}
We model and estimate the incidence of the corporate income tax under imperfect competition. Identifi cation comes from variation in effective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a signifi cant portion of the burden of the corporate income tax. In addition, we fi nd that the… CONTINUE READING