|
|
|
|
Title: |
Imperfect Labor Mobility and Corporate Tax
Incidence |
| Author: |
Parai, Amar K.;
Choudhary, Munir A. S. |
| Author
Affiliation: |
SUNY, Fredonia |
| Source: |
International Economic Journal, Autumn 1992, v. 6, no. 3, pp. 75-82 |
|
Publication Date: |
Autumn 1992 |
|
Abstract: |
The authors introduce imperfect labor
mobility into the corporate tax incidence analysis and demonstrate that
for smaller values of the elasticity of labor mobility parameter the
corporate income tax could reduce the relative income of corporate labor
even when the taxed sector was capital intensive. Specifically, they
identify a range of values of the elasticity of labor mobility parameter
for which the well-known Harberger result could be overturned. |
|
