The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good
Bibliographic Data
| ID | 10180756 |
|---|---|
| Authors | Jane G Gravelle (Library of Congress), Laurence J Kotlikoff (Library of Congress) |
| Year | 1989 |
| Volume | 97 |
| Issue | 4 |
| Pages | 749-780 |
| Publication date | 1989-08-01 |
| Peer Reviewed | Yes |
| 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 | 10.1086/261627 |
| OpenAlex | W2891573312 |
| Language | EN |
| Citations received | 3 |
| References cited | 5 |
One difficulty confronting Arnold C. Harberger's celebrated model of the corporate income tax is how to treat noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate production of both goods. The incidence of corporate tax in the authors' mutual production model can differ markedly from that in the Harberger model. The difference between the two models in deadweight loss is also striking, with losses in the mutual production model many times larger than those in the Harberger model. Copyright 1989 by University of Chicago Press
Business · Corporate Tax · Deadweight loss · Double taxation · Economics · Market economy · Microeconomics · Monetary economics · Production (economics · Public economics · Tax avoidance · Welfare · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Legal Issues
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,09 |
| Citation span | 1993 - 2025 (33) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |