Document Type

Report

Publication Date

1-1977

Number

48

Abstract

I "do not dispute Harberger's findings regarding the effect of a tax on capital used in the production of one product (group). However, I do dispute the validity of the implicit assumption that such a tax has the same effect as a tax on corporate income, given the assumptions of his model^ In a setting where product (vector) X is produced by corporations while product (vector) Y is produced by unincorporated enterprises, it is useful to distinguish between three different taxes, the short run incidences of which are all on corporations producing X when the tax is imposed:

Published As

This paper was published in National Tax Journal (1977) pp. 91-92

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