迴歸分析
Economists disagree as to how much of the burden of the corporate tax falls on owners, workers, consumers, and landowners, and how the corporate tax affects economic growth and economic inequality. More of the burden probably falls on capital in large open economies such as the US. Some studies place the burden more on labor. According to one study: "Regression analysis shows that a one-percentage-point increase in the marginal state corporate tax rate reduces wages 0.14 to 0.36 percent." There have been other studies.