| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16199 |
| 来源ID | Working Paper 16199 |
| What Does the Corporate Income Tax Tax? A Simple Model without Capital | |
| Laurence J. Kotlikoff; Jianjun Miao | |
| 发表日期 | 2010-07-15 |
| 出版年 | 2010 |
| 语种 | 英语 |
| 摘要 | The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax penalizes the act of incorporating, not the decision of already incorporated firms to hire capital. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w16199 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/573872 |
| 推荐引用方式 GB/T 7714 | Laurence J. Kotlikoff,Jianjun Miao. What Does the Corporate Income Tax Tax? A Simple Model without Capital. 2010. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w16199.pdf（157KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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