Gravelle, Jane; Kotlikoff, Laurence J. - 2021
both the excess burden and incidence of the corporate tax. In Gravelle and Kotlikoff (1988) we present a new model of the … much larger excess burden from corporate income taxation. The incidence of the corporate tax can also differ dramatically … considerable within-industry substitution of noncorporate for corporate capital leads to a very much larger excess burden than that …