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150128 ||| eng |
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|a 9781451979541
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| 245 |
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|a The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1988
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| 300 |
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|a 49 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Elasticity
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| 653 |
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|a Economic policy
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| 653 |
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|a Economics
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| 653 |
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|a Economic Theory
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| 653 |
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|a Labour
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Financial sector policy and analysis
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| 653 |
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|a Taxes
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| 653 |
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|a Self-employed
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| 653 |
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|a Corporations
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| 653 |
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|a Economic theory & philosophy
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| 653 |
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|a Labor
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Demand elasticity
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| 653 |
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|a Tax policy
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| 653 |
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|a Self-employment
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| 653 |
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|a Labor Demand
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| 653 |
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|a Financial Markets and the Macroeconomy
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Prices
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax incidence
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Agriculture: Aggregate Supply and Demand Analysis
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| 653 |
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|a Economic theory
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| 653 |
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|a Taxation
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| 653 |
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|a Macroprudential policy instruments
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| 653 |
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|a Income economics
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| 710 |
2 |
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|a International Monetary Fund
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451979541.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/1988/032/001.1988.issue-032-en.xml?cid=27834-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a 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 production of both goods. The incidence of the corporate tax in our Mutual Production Model (MPM) can differ markedly from that in the Harberger Model. The difference between the two models in deadweight loss is also striking, with losses in the MPM over ten times as large as in the Harberger Model
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