A Cross-Section Framework for Estimating Jointly the Extent of Shifting of Sales and Company Income Taxes, with an Application to Kenya
Public Finance = Finances Publiques, 1979, Vol. 34, Issue 1, 51-68
20 Pages Posted: 7 Aug 2018
Date Written: 1979
Much research effort has been devoted in developed countries to attempting to estimate the extent of shifting of the company income tax. Company income taxes also play an important role in developing countries, but in addition sales taxes have been introduced.
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