Abstract

http://ssrn.com/abstract=2213581
 
 

References (42)



 
 

Footnotes (20)



 


 



Who Pays the Corporate Tax in a Global Economy?


Kimberly A. Clausing


Reed College - Department of Economics

October 16, 2012

National Tax Journal, Vol. 66, No. 1, 2013

Abstract:     
The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labor in a globally integrated economy. However, a review of the prior empirical work in this area fails to reveal persuasive empirical evidence of adverse effects on labor, since these studies have several weaknesses that interfere with robust inferences. Using new data and methods, this paper provides additional evidence on the incidence of corporate taxation, finding no robust link between corporate taxation and wages. I discuss possible explanations for these findings as well as policy implications.

Number of Pages in PDF File: 54

Keywords: corporate taxation, tax incidence, tax competition, international taxation

JEL Classification: H25, H22, H87

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Date posted: February 9, 2013  

Suggested Citation

Clausing, Kimberly A., Who Pays the Corporate Tax in a Global Economy? (October 16, 2012). National Tax Journal, Vol. 66, No. 1, 2013. Available at SSRN: http://ssrn.com/abstract=2213581

Contact Information

Kimberly A. Clausing (Contact Author)
Reed College - Department of Economics ( email )
3203 SE Woodstock Boulevard
Portland, OR 97202-8199
United States
503-517-7388 (Phone)
503-777-7776 (Fax)
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