The potential for short-run shifting of a corporate profits tax
Year of publication: |
January 2016
|
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Authors: | Aronson, Richard J. ; Lambert, Peter J. ; Tremblay, Victor J. |
Published in: |
Bulletin of economic research. - Oxford : Wiley-Blackwell, ISSN 0307-3378, ZDB-ID 860069-7. - Vol. 68.2016, 1, p. 1-15
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Subject: | corporate profits tax | profit maximization | revenue maximization | tax shifting | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Ertragsbesteuerung | Profit taxation | Gewinn | Profit | Steuerinzidenz | Tax incidence |
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