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What Does the Corporate Income Tax Tax? A Simple Model Without Capital. (2010). Miao, Jianjun ; Kotlikoff, Laurence.
In: Boston University - Department of Economics - Working Papers Series.
RePEc:bos:wpaper:wp2010-013.

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  1. On the behavioral effects of tax policy. (2023). Massenz, Gabriella.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448.

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  2. The Kansas tax experiment: The matter of legal form of organization. (2021). Qi, Shi ; Schlagenhauf, Don.
    In: Journal of Economic Dynamics and Control.
    RePEc:eee:dyncon:v:133:y:2021:i:c:s0165188921002062.

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  3. Income Shifting and Organizational Form Choice : Evidence from Europe. (2020). Massenz, Gabriella ; Lejour, Arjan.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:3138edef-d645-4113-9981-31cd63172de3.

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  4. Income Shifting and Organizational Form Choice : Evidence from Europe. (2020). Massenz, Gabriella ; Lejour, Arjan.
    In: Discussion Paper.
    RePEc:tiu:tiucen:3138edef-d645-4113-9981-31cd63172de3.

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  5. Corporate Income Tax, Legal Form of Organization, and Employment. (2018). Schlagenhauf, Don ; Qi, Shi.
    In: 2018 Meeting Papers.
    RePEc:red:sed018:334.

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  6. Corporate Income Tax, Legal Form of Organization, and Employment. (2017). Schlagenhauf, Don ; Qi, Shi ; Chen, Daphne.
    In: Working Papers.
    RePEc:fip:fedlwp:2017-021.

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  7. Corporate income tax, legal form of organization, and employment. (2014). Schlagenhauf, Don ; Qi, Shi ; Chen, Daphne.
    In: Working Papers.
    RePEc:fip:fedlwp:2014-018.

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References

References cited by this document

  1. Auerbach, Alan J. (2006). Who Bears the Corporate Income Tax?. James Poterba ed. Tax Policy and the Economy, 20, 1-40.
    Paper not yet in RePEc: Add citation now
  2. Bradford, David F. (1978). Factor Prices May Be Constant, But Factor Returns Are Not, Economic Letters.

  3. Chen, Hui, Jianjun Miao, and Neng Wang. (2010). Entrepreneurial Finance and NonDiversi âable Risk, forthcoming in Review of Financial Studies.

  4. Christophe Chamley, 1983. Entrepreneurial Abilities and Liabilities in a Model of SelfSelection, The Bell Journal of Economics, vol. 14, no 1 (Spring, 1983), pp. 70-80.
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  5. Gordon, Roger H. and Jerey K. Mackie-Mason. (1994). Tax Distortions to the Choice of Organizational Form. Journal of Public Economics, 55, 279-306.

  6. Gordon, Roger H. and Jerey K. Mackie-Mason. (1997). How Much Do Taxes Discourage Incorporation? Journal of Finance, 52, 477-505.

  7. Gravelle, Jane G., and Laurence J. Kotliko, 1989. The Incidence and E ciency Costs of Corporate Taxation When Corporate and Non-Corporate Firms Produce the Same Good. Journal of Political Economy, 97, 749-780.

  8. Harberger, Arnold C. (1962). The incidence of the Corporation Income Tax. Journal of Political Economy, 70, 215-240.

  9. Harberger, Arnold C. (1995), The ABCs of Corporation Income Taxation, in American Council for Capital Formation, Tax Policy and Economic Growth, Washington, D.C., pp. 51-73.
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  10. Kihlstrom, Richard E. and Jean-Jacques Laont. (1979) A General Equilibrium Entrepreneurial Theory of Firm Formation Based on Risk Aversion. Journal of Political Economy, 87, 719-748.

  11. Kotliko, Laurence J. and Lawrence H. Summers. (1987) Tax Incidence. Handbook of Public Economics, vol. 2, Alan J. Auerbach and Martin Feldstein ed., North-Holland Publishing Companying.
    Paper not yet in RePEc: Add citation now

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  2. Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China. (2015). Liu, Li ; Fuest, Clemens.
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  3. Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens.
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  4. Employment Effects of Local Business Taxes. (2014). Siegloch, Sebastian.
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  5. Do Wages Rise when Corporate Taxes Fall? - Evidence from Germanys Tax Reform 2000. (2014). Schmidt, Christoph ; aus dem Moore, Nils ; aus dem Moore, Nils, ; Kasten, Tanja .
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  6. Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence. (2014). aus dem Moore, Nils ; aus dem Moore, Nils, .
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  7. Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms. (2014). Zidar, Owen ; Suárez Serrato, Juan Carlos ; Juan Carlos Suarez Serrato, .
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  9. Sharing the burden? Empirical evidence on corporate tax incidence. (2013). Dwenger, Nadja ; Steiner, Viktor ; Rattenhuber, Pia.
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