The Incidence of the Corporation Income Tax Revisited

@article{Harberger2008TheIO,
  title={The Incidence of the Corporation Income Tax Revisited},
  author={Arnold C. Harberger},
  journal={National Tax Journal},
  year={2008},
  volume={61},
  pages={303 - 312}
}
This review of thinking about corporation income tax incidence will take us through several steps—the traditional trichotomy, the general equilibrium revolt against it, the open economy revolution, and some smoke–and–mirrors issues. Finally, it will take special aim at corporation tax incidence in today’s developing nations, and conclude with some reflections on their use of the corporate income tax. For further elaboration of many of the points made here, see Harberger (2008). 

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