| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27939 |
| 来源ID | Working Paper 27939 |
| Corporate Taxation and the Distribution of Income | |
| James R. Hines Jr. | |
| 发表日期 | 2020-10-12 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Higher corporate taxes reduce corporate business operations, replacing them with operations by noncorporate businesses that are risky and have undiversified ownership. This shift contributes to income dispersion, with effects so large that higher corporate taxes can increase income inequality even when the corporate tax burden falls entirely on capital owned disproportionately by the rich. Estimates suggest that the riskiness of U.S. noncorporate business increases by 12.3% the aggregate income of the top one percent, and that income dispersion created by a higher U.S. corporate tax rate offsets more than half of the distributional effects of reducing average returns to capital. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w27939 |
| 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/585613 |
| 推荐引用方式 GB/T 7714 | James R. Hines Jr.. Corporate Taxation and the Distribution of Income. 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 | ||
| w27939.pdf（488KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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