Ayentimi, Desmond Tutu; Osei-Yaw, Frank - In: Asian Economic and Financial Review 3 (2013) 10, pp. 1281-1288
Shareholders ability to shift the burden of the tax to the consumer or labour depends largely on the mobility of capital. If the investor can move from the corporate sector into the non corporate sector, the laws of supply and demand will cause some of the burden of the corporate income tax to...
