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

Abstract

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.

Suggested Citation

Brent, Robert J, A Cross-Section Framework for Estimating Jointly the Extent of Shifting of Sales and Company Income Taxes, with an Application to Kenya (1979). Public Finance = Finances Publiques, 1979, Vol. 34, Issue 1, 51-68 , Available at SSRN: https://ssrn.com/abstract=3215462

Robert J Brent (Contact Author)

Fordham University ( email )

Department of Economics
441 E Fordham Road
Bronx, NY 10458
United States
718 817 4058 (Phone)

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