The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods.
One difficulty confronting Harberger's celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate product...
| Ente Autore: | |
|---|---|
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
1988.
|
| Serie: | IMF Working Papers; Working Paper ;
No. 1988/032 |
| Accesso online: | Full text available on IMF |