Amerkhail, Valerie L.; Spooner, Gillian M.; Sunley, Emil M. - In: National Tax Journal 41 (1988) 3, pp. 273-84
Investigates what has happened to the corporate tax burden since 1960. Discusses the factors that determine the effective tax rate on profits as well as the effects of inflation on the split of the total return to corporate activity between debt and equity holders.