Agarwal, Samiksha; Chakraborty, Lekha - 2017
The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using … from corporate firms listed on the Bombay Stock Exchange (BSE) and the National Stock Exchange of India (NSE) for the … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …