Metody badania przerzucalności podatku dochodowego od korporacji

• Authors: Bernal Arkadiusz

Title variants

EN

The research methods of the corporate income tax incidence

• Languages of publication: PL

Abstracts

PL

W okresie ostatnich 50 lat w badaniach nad incydencją podatku dochodowego od korporacji dokonał się znaczny postęp. Poszukiwania naukowców zmierzały w tym czasie głównie do odpowiedzi na pytanie, czy podatek, który odnosi się do dochodów z kapitału, rzeczywiście obciąża kapitał, czy przerzucany jest na pracę. Rozważania nad przerzucalnością tego podatku prowadzone były w dwóch nurtach – teoretycznym i empirycznym. Pokazana w artykule ewolucja zarówno w zakresie modeli teoretycznych, jak i badań empirycznych uświadamia, że doskonalenie metod było możliwe dzięki dyskusji, która toczyła się wewnątrz każdego z nurtów, jak i dzięki licznym interakcjom między nimi.

EN

During the last fifty years the research on the corporate income tax incidence has made great progress. At this time scientists searched in general the answer for the question whether the tax, which is imposed on capital income is actually born by capital or whether it is shifted to labour. The studies on the corporate income tax shifting were carried out with the usage of theoretical and empirical methods. The analysis of the evolution of both approaches allows concluding that the development was possible thanks to the discussion within both theoretical and empirical studies, but also thanks to the numerous interactions between them.

Keywords

PL

Finanse publiczne; Metody badawcze; Opodatkowanie dochodu; Przerzucalność podatku

EN

Income taxation; Public finance; Research methods; Tax incidence

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2016
• Volume: 273
• Pages: 19-32

Contributors

author

Bernal Arkadiusz

• Uniwersytet Ekonomiczny w Poznaniu. Wydział Zarządzania. Katedra Finansów Przedsiębiorstw

References

• Arulampalam W., Devereux M.P., Maffini G. (2012), The Direct Incidence of Corporate Income Tax on Wages, "European Economic Review", No. 56(6).
• Auerbach A.J. (2006), Who Bears the Corporate Tax? A Review of What We Know [w:] J.M. Poterba (ed.), Tax Policy and the Economy, Vol. 20, The MIT Press, Cambridge, MA.
• Baron D.P., Forsythe R. (1981), Uncertainty and the Theory of Tax Incidence in a Stock Market Economy, "International Economic Review", No. 22(3).
• Batra R.N. (1975), A General Equilibrium Model of the Incidence of Corporation Income Tax under Uncertainty, "Journal of Public Economics", No. 4(4).
• Bhatia K.B. (1981), Intermediate Goods and the Incidence of the Corporation Income Tax, "Journal of Public Economics", No. 16(1).
• Brown E.C. (1973), Recent Studies of the Incidence of the Corporate Income Tax, Working Paper, Massachusetts Institute of Technology. Dept. of Economics, No. 116, http://hdl.handle.net/1721.1/64108.
• Clausing K.A. (2013), Who Pays the Corporate Tax in a Global Economy? "National Tax Journal", No. 66(1).
• Cragg J.G., Harberger A.C., Mieszkowski P. (1967), Empirical Evidence on the Incidence of the Corporation Income Tax, "Journal of Political Economy", No. 75(6).
• Desai M.A., Foley F., Hines J. (2007), Labor and Capital Shares of the Corporate Tax Burden: International Evidence, unpublished manuscript, Harvard University, Cambridge, MA.
• Feldstein M. (1974), Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates, "Review of Economic Studies", No. 41(4).
• Felix A.R. (2007), Passing the Burden: Corporate Tax Incidence in Open Economies, Working Paper No. 07-01, Federal Reserve Bank of Kansas City, Kansas City, MO.
• Fullerton D., Metcalf G. (2002), Tax Incidence [w:] A.J. Auerbach, M. Feldstein (eds.), Hanbook of Public Economics, Vol. 4, Elsevier.
• Gordon R.J. (1967), The Incidence of the Corporation Income Tax in U.S. Manufacturing, 1925-62, "American Economic Review", No. 57(4).
• Hassett K.A., Mathur A. (2015), A Spatial Model of Corporate Tax Incidence, "Applied Economics", No. 47(13-15).
• Gravelle J.G., Kotlifoff L.J. (1989), The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good, "Journal of Political Economy", No. 97(4).
• Gravelle J.G., Smetters K.A. (2006), Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax? "Journal of Economic Analysis and Policy", No. 6(1).
• Gravelle J.G. (2013), Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis, "National Tax Journal", No. 66(1).
• Harberger A.C. (1962), The Incidence of The Corporation Income Tax, "The Journal of Political Economy", No. 70(3).
• Harberger A.C. (2008), Corporate Tax Incidence: Reflections on What is Known, Unknown and Unknowable [w:] J.W. Diamond, G.R. Zodrow (eds.), Fundamental Tax Reform: Issues, Choices, and Implications, MIT Press, Cambridge, MA.
• Liu L., Altshuler R. (2013), Measuring the Burden of the Corporate Income Tax under Imperfect Competition, "National Tax Journal", No. 66(1). McLure C.E. (1971), The Theory of Tax Incidence with Imperfect Factor Mobility, "FinanzArchiv/Public Finance Analysis, New Series", No. 30(1).
• Mutti J., Grubert H. (1985), The Taxation of Capital Income in an Open Economy: The Importance of Resident-Nonresident Tax Treatment, "Journal of Public Economics", No. 27(3).
• Krzyżaniak M., Musgrave R.A. (1963), The Shifting of the Corporation Income Tax: An Empirical Study of Its Short-Run Effect upon the Rate of Return, The Johns Hopkins Press, Baltimore.
• Parai A.K. (1988), The Incidence of Corporate Income Tax Under Variable Returns to Scale, "Public Finance", No. 43(3).
• Radulescu D., Stimmelmayr M. (2010), The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis, "Economic Modelling", No. 27(1).
• Randolph W.C. (2006), International Burdens of the Corporate Income Tax, Working Paper Series, Congressional Budget Office, Washington, D.C.
• Ratti R.A., Shome P. (1977a), The General Equilibrium Theory of Tax Incidence under Uncertainty, "Journal of Economic Theory", No. 14(1).
• Ratti R.A., Shome P. (1977b), On a General Equilibrium Model of the Incidence of the Corporation Tax under Uncertainty, "Journal of Public Economics", No. 8(2).
• Ratti R.A., Shome P. (1977c), The Incidence of the Corporation Income Tax: A Longrun, Specific Factor Model, "Southern Economic Journal", No. 44(1).
• Shoven J.B. (1976), The Incidence and Efficiency Effects of Taxes on Income from Capital, "Journal of Political Economy", No. 84(6).

Identifiers

ISSN

2083-8611