Journal article
Interindustry flows and the incidence of the corporate income tax
Journal of public economics, Vol.30(3), pp.359-368
08/01/1986
DOI: 10.1016/0047-2727(86)90056-3
Abstract
This paper examines the empirical importance of interindustry flows in the incidence of the corporate income tax. I find that the omission of interindustry flows from general equilibrium tax incidence models can lead to serious errors, given their actual magnitude.
Details
- Title: Subtitle
- Interindustry flows and the incidence of the corporate income tax
- Creators
- John L. Solow - University of Iowa
- Resource Type
- Journal article
- Publication Details
- Journal of public economics, Vol.30(3), pp.359-368
- DOI
- 10.1016/0047-2727(86)90056-3
- ISSN
- 0047-2727
- eISSN
- 1879-2316
- Publisher
- Elsevier B.V
- Number of pages
- 10
- Language
- English
- Date published
- 08/01/1986
- Academic Unit
- Economics
- Record Identifier
- 9984963153202771
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