The Elusive Incidence of the Corporate Income Tax: The State Case
1981 ◽
Vol 9
(4)
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pp. 395-413
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Keyword(s):
A recurring theme in the literature on taxation has been uncertainty about the incidence of the corporate income tax. The answer may be even more elusive for state taxes than for federal taxes. As seen by one state, a corporate income tax levied on the basis oformula apportionment of total income is a composite of taxes levied on whatever factors enter the state's apportionment formula. Such a tax is likely to be borne primarily by residents of the taxing state, as consumers, immobile workers, and owners of land and immobile capital. Substantial shifting to consumers or capitalists throughout the nation is unlikely.
2017 ◽
Vol 3
(4)
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pp. 90-95
1989 ◽
Vol 13
(4)
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pp. 196-203
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Keyword(s):
The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists
2017 ◽
Vol 107
(7)
◽
pp. 1858-1903
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Keyword(s):
Long Run
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