The shifting of the corporation income tax : theory and evidence
Over the last ten years a series of empirical studies have been published that claim to test by statistical methods whether corporations, faced with the imposition of a tax on their business income, can in the short-term increase the gross profits so as to maintain their net of tax rate of return o...
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| Language: | English |
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University of British Columbia
2011
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| Online Access: | http://hdl.handle.net/2429/36146 |