Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03

Jennifer C. Gravelle

No 21486, Working Papers from Congressional Budget Office

Abstract: This paper reviews the current evidence on the incidence of the corporate tax from Harberger-type general equilibrium models, with special attention to the open economy. The analysis identifies the major drivers of the results from open-economy models and compares estimates from four major studies that have examined corporate tax incidence in an open economy. The studies vary in the assumptions of critical elasticities, and the variations account for differences in the reported estimates. Adjusting the estimates from the studies to reflect central empirical estimates of key

Date: 2010-05-20
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