Who bears the burden of the corporate tax (and why)?
Subtitle: the open economy case
By: Jane G. Gravelle, Kent Smetters
Contributors: Smetters, Kent A. (Kent Andrew)
Series: [Technical paper -- 1998-1]; Technical paper (United States. Congressional Budget Office) -- 1998-1.
Publisher: Congressional Budget Office
Published: 1998
Place of publication: Washington, D.C.]
Language: eng
Subjects: Corporations; Taxation; Tax incidence
Notes: Title from title screen (viewed Mar. 30, 2004).

"This draft: August, 1998."

Series statement from CBO website.

Includes bibliographical references.

Electronic text (PDF)

System requirements: Adobe Acrobat Reader.

Mode of access: World Wide Web from CBO website.