production and wage labor. The authors believe that establishing alternative forms of value creation based on normative …

corporate tax borne by capital and labor and the efficiency effects of corporate income tax. The data for the study is compiled … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …. Though it is contrary to the Harberger (1962) hypothesis that the burden of corporate tax is shifted to labor rather than …

The elasticity of factor substitution between capital and labor is a crucial parameter in many economic fields. However … and 2016, this paper provides the first meta-regression analysis of capital-labor substitution elasticities for the U …