Dyreng, Scott; Jacob, Martin; Jiang, Xu; Müller, … - 2022
borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the … entire economic burden of the corporate tax. We show the relation between corporate tax incidence and corporate tax avoidance … between tax avoidance and incidence an empirical question. We find that firms whose shareholders bear less of the economic …