SSRN Electronic Journal · 2010 · 68 citations · 17 references
LawBusiness EconomicsEconomicsCorporate TaxationLabor EconomicsTaxationCorporate Income TaxCross-border TaxationIncome ShiftingLabor Tax IncidenceProfit ShiftingTax ShiftingCorporate Income ShiftingCorporate Income Tax IncidenceCorporate Income Tax PolicyIncidence Of Corporate TaxationIntersectoral Tax ShiftingLong-run ElasticityProfit Shifting AnalysisTax Incidence On Labor Markets
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The Estimation of Economic Relationships using Instrumental Variables
J. D. Sargan · Econometrica · 1958 · 3.4K citations
The Incidence of the Corporation Income Tax
Arnold C. Harberger · Journal of Political Economy · 1962 · 1.4K citations