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Taxing the Behemoths

Many policymakers say that corporations aren’t paying their fair share, but corporate taxes may have hidden costs

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Related Links

Auerbach, Alan J. "Who Bears the Corporate Tax? A Review of What We Know." National Bureau of Economic Research Working Paper no. 11686, October 2005. (Paper available online by subscription.)

Felix, R. Alison. "Do State Corporate Income Taxes Reduce Wages?" Federal Reserve Bank of Kansas City Economic Review, Second Quarter 2009, pp. 77-102.

Gravelle, Jane G. "Tax Havens: International Tax Avoidance and Evasion." Congressional Research Service Report no. R40623, January 2013.

Gravelle, Jane G., and Thomas L. Hungerford. "Corporate Tax Reform: Issues for Congress." Congressional Research Service Report no. RL34229, December 2012.

Makoto, Hasegawa, and Kiyota Kozo. "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan." Research Institute of Economy, Trade and Industry Discussion Paper Series 13-E-047, May 2013.

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