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Kari Jahnsen and you will Kyle Pomerleau, “Business Tax Prices around the world, 2017,” Tax Foundation,

Arnold C. Harberger, “The fresh new Occurrence of your own Corporate Income tax,” Diary regarding Governmental Benefit 70, no. step 3 (June 1962), 215-240. The brand new progression away from Harberger’s contemplating this issue are laid out inside the Arnold C. Harberger, “Organization Income tax Incidence: Reflections on what known, Unfamiliar and Unknowable,” a paper …

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