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The impact of social security and other factors on the distribution of wealth
Gokhale, Jagadeesh; Kotlikoff, Laurence J. - In: The distributional aspects of social security and …, (pp. 85-108). 2002
Persistent link: https://www.econbiz.de/10001700237
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The impact of social security and other factors on the distribution of wealth
Gokhale, Jagadeesh; Kotlikoff, Laurence J. - 1999
Persistent link: https://www.econbiz.de/10001461668
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Tax incidence
Kotlikoff, Laurence J.; Summers, Lawrence Henry - 1986
Persistent link: https://www.econbiz.de/10000696195
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Tax incidence
Kotlikoff, Laurence J.; Summers, Lawrence Henry - 1987
Persistent link: https://www.econbiz.de/10001328895
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What does the corporate income tax tax? : a simple model without capital
Kotlikoff, Laurence J.; Miao, Jianjun - 2010
"The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax...
Persistent link: https://www.econbiz.de/10003991214
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Tax Incidence
Kotlikoff, Laurence J. - 1986
This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well … literature, rather it is offered to the reader as a pedoqogical piece that may be of use in teaching the theory of tax incidence …
Persistent link: https://www.econbiz.de/10012477212
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What Does the Corporate Income Tax Tax? A Simple Model without Capital
Kotlikoff, Laurence J. - 2010
The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax...
Persistent link: https://www.econbiz.de/10012462458
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Chapter 16 Tax incidence
Kotlikoff, Laurence J.; Summers, Lawrence H. - In: Handbook of public economics : volume 2, (pp. 1043-1092). 1987
Economics is at its best when it offers important insights that contradict initial, casual impressions. The theory of … sophisticated models relax these assumptions, the theory of tax incidence is enriched and, with all probability, provides even more …
Persistent link: https://www.econbiz.de/10014024811
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Tax Incidence
Kotlikoff, Laurence J. - 2012
This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well … literature, rather it is offered to the reader as a pedoqogical piece that may be of use in teaching the theory of tax incidence …
Persistent link: https://www.econbiz.de/10013102560
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What Does the Corporate Income Tax Tax? A Simple Model Without Capital
Kotlikoff, Laurence J. - 2010
The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax...
Persistent link: https://www.econbiz.de/10013140993