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A New Approach To Estimate The Incidence Of The Corporate Income Tax, Harold A. Vasquez-Ruiz
A New Approach To Estimate The Incidence Of The Corporate Income Tax, Harold A. Vasquez-Ruiz
Economics Dissertations
After Harberger published his influential paper in 1962, many authors have assessed empirically whether the incidence of the corporate income tax (CIT) falls on capital owners, consumers, or workers (Krzyzaniak and Musgrave, 1963; Gordon, 1967; Arulampalam et al., 2008). Today, there is little agreement among economists about who bears the incidence of the CIT (Gruber, 2007; Harberger, 2008a,b). The reason for the little convincing evidence is that the econometric models used in the literature ignore that the factors that motivate changes in corporate tax policy are sometimes correlated with other developments in the economy and disentangling those effects from exogenous …