. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the … triggers the firm's classification as a corporation subject to income taxation. But going public has an upside. It permits …

This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income …

income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the …

One difficulty confronting Harberger`s celebrated model of the corporate income tax is how to treat the noncorporate …

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in … in the 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that …

This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax … understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all …