The Incidence of a Corporation Income Tax in a Growing Economy
Bibliographic Data
| ID | 10176978 |
|---|---|
| Authors | J Gregory Ballentine (corresponding author) |
| Year | 1978 |
| Volume | 86 |
| Issue | 5 |
| Pages | 863-875 |
| Publication date | 1978-10-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Political Economy (JOURNAL) |
| Journal identifiers | ISSN: 0022-3808 • E-ISSN: 1537-534X |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/260715 |
| OpenAlex | W2010176655 |
| Language | EN |
| Citations received | 2 |
| References cited | 7 |
Using a two-sector growth model, this paper examines the incidence of a corporation income tax. While the two-sector static model has provided a fairly precise conclusion as to the incidence of that tax, no such clear conclusion emerges from the growth model. This is because the results are quite sensitive to the precise value of the elasticity of savings with respect to the interest rate. However, one point is clear: Because a tax increase raises the price of investment goods, if savings rates are constant, capitalists must bear a smaller burden than that predicted by the static model
Corporation · Economics · Growth model · Income tax · Indirect tax · Investment (military · Labour economics · Macroeconomics · Market economy · Microeconomics · Monetary economics · Point (geometry · Tax incidence · Tax reform · Value-added tax · Economic theories and models · Finance · Fiscal Policy and Economic Growth · Politics, Economics, and Education Policy
The Incidence of the Corporation Income Tax
Distortions in Factor Markets and the General Equilibrium Model of Production
On the General Equilibrium Analysis of Tax Incidence
Distribution Effects and the Aggregate Consumption Function
The Incidence and Efficiency Effects of Taxes on Income from Capital
Saving and the Rate of Interest
| Citations per year | 0.04 |
|---|---|
| Citation span | 1980 - 1987 (8) |
| Highly cited | No |