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Title: Measuring the Burden of the Corporate Income Tax Under Imperfect Competition

Citation Type: Working Paper

Publication Year: 2011

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Abstract: We model and estimate the incidence of the corporate income tax under imperfect competition. IdentiÖcation comes from variation in e§ective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a signiÖcant portion of the burden of the corporate income tax. In addition, we Önd that the elasticity of wages with respect to the corporate marginal e§ective tax rate increases with industry concentration. Over all industries, our estimates suggest that a one dollar increase in corporate tax revenue decreases wages by around 60 cents.

Url: http://eureka.sbs.ox.ac.uk/3240/1/WP1105.pdf

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Authors: Liu, Li; Altshuler, Rosanne

Series Title: Oxford University Centre for Business Taxation Working Paper Series

Publication Number: 11/05

Institution: Oxford University

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Data Collections: IPUMS CPS

Topics: Labor Force and Occupational Structure

Countries: United States