Incidence de l'impôt sur les sociétés
This article studies the incidence of the corporation income tax in a general equilibrium setting with 2 or 4 sectors. In closed economy, most of the tax is borne by capital. The opposite conclusion is obtained in open economy provided capital is mobile and labour is immobile : labour bears most of the tax burden. This presumption is corroborated by empirical data. A decrease in the coporate income tax may thus result in an increase in wages once all adjustments have taken place. This point should be kept in mind when discussing how to share profits.
Year of publication: |
2009
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Authors: | Simula, Laurent ; Trannoy, Alain |
Published in: |
Revue française d'économie. - Revue française d’économie. - Vol. Volume XXIV.2009, 3, p. 3-39
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Publisher: |
Revue française d’économie |
Saved in:
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