A corporate income tax reading list: Incidence effects

 

1.     Corporate taxes and union wages in the United States”, R. Alison Felix and James R. Hines Jr, NBER Working Paper 15263 (2009)

2.     Do state corporate income taxes reduce wages?” R. Alison Felix, Federal Reserve Bank of Kansas City Economic Review 94 (2009), 5-30

3.     The direct incidence of corporate income tax on wages”, Wiji Arulampalam, Michael P. Devereux and Giorgia Maffini, Oxford University Centre for Business Taxation WP 07/07 (2007)

4.     Passing the burden: Corporate tax incidence in open economies”, R. Alison Felix, Federal Reserve Bank of Kansas City RRWP 07-01 (2007)

5.     Labor and capital shares of the corporate tax burden: International evidence”, Mihir A. Desai, C. Fritz Foley and James R. Hines Jr., Harvard University working paper (2007)

6.     A Review of the Evidence on the Incidence of the Corporate Income Tax”, William M. Gentry, Department of the Treasury – Office of Tax Analysis (2007)

7.     Who bears the corporate tax? A review of what we know”, Alan J. Auerbach, NBER Working Paper 11686 (2005)

8.     Tax incidence”, Don Fullerton and Gilbert E. Metcalf, Handbook of Public Economics, Vol 4 (2002) 1787-1872

9.     Who bears the burden of the corporate tax in the open economy?” Jane Gravelle and Kent Smetters, NBER Working Paper 8280 (2001)

10. Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates”, Martin S. Feldstein, Review of Economic Studies 41 (4) (1974) 505–513

11. The incidence of the corporation income tax”, Arnold C. Harberger, Journal of Political Economy 70 (3) (1962) 215–240