| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29547 |
| 来源ID | Working Paper 29547 |
| The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification | |
| Simon M. Naitram; Matthew C. Weinzierl | |
| 发表日期 | 2021-12-06 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | Robust support for corporate income taxation is a puzzle for standard tax theory because the tax’s incidence is uncertain and unreliable. We propose a resolution: if the corporate tax is seen as a benefit-based tax, its normative appeal depends on the correspondence between its incidence and that of the benefit which corporations derive from the state’s activities. We show that a simple mechanism makes this correspondence exact—and the net incidence of the tax zero—when the tax base matches what we call the benefit base. As a result, the appeal of the corporate income tax is independent of incidence as conventionally understood. |
| 主题 | Public Economics ; Taxation ; Public Goods |
| URL | https://www.nber.org/papers/w29547 |
| 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/587221 |
| 推荐引用方式 GB/T 7714 | Simon M. Naitram,Matthew C. Weinzierl. The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification. 2021. |
| 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 | ||
| w29547.pdf（348KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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