| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27058 |
| 来源ID | Working Paper 27058 |
| Corporate Taxes and Retail Prices | |
| Scott R. Baker; Stephen Teng Sun; Constantine Yannelis | |
| 发表日期 | 2020-04-27 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | We study the impact of corporate taxes on barcode-level product prices using linked survey and administrative data. Our empirical strategy exploits the dichotomy between the location of production and the location of sales, providing estimates free from confounding demand shocks. We find significant effects of corporate taxes on prices with a net-of-tax elasticity of 0.17. The effects are larger for lower-price items and products purchased by low-income households and weaker for high-leverage firms. Approximately 31% of corporate tax incidence falls on consumers, suggesting that models used by policymakers significantly underestimate the incidence of corporate taxes on consumers. |
| 主题 | Financial Economics ; Corporate Finance ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w27058 |
| 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/584730 |
| 推荐引用方式 GB/T 7714 | Scott R. Baker,Stephen Teng Sun,Constantine Yannelis. Corporate Taxes and Retail Prices. 2020. |
| 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 | ||
| w27058.pdf（621KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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