Data and Code for: A Simple Model of Corporate Tax Incidence

Principal Investigator(s): View help for Principal Investigator(s) Dustin Swonder, University of California, Berkeley; Damián Vergara Dominguez, Princeton University

Version: View help for Version V1

Name	File Type	Size	Last Modified
final_replication			05/02/2024 04:10:PM

Project Citation:

Swonder, Dustin, and Vergara Dominguez, Damián. Data and Code for: A Simple Model of Corporate Tax Incidence. Nashville, TN: American Economic Association [publisher], 2024. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-05-21. https://doi.org/10.3886/E201981V1

Project Description

Summary: We analyze the incidence of a linear corporate tax using a simple and portable competitive general equilibrium model in which capital owners choose to invest either in domestic production or a foreign investment opportunity and workers make extensive margin labor supply decisions. Our analysis explores the effect of corporate taxation on wages, employment, domestic profits, and domestic investment. Analytical results and numerical simulations generate insights in line with recent empirical evidence on corporate tax incidence: the burden of the corporate tax is shared between workers and firms, with larger responses among more capital-intensive firms.

Scope of Project

Subject Terms: Tax incidence; Corporate tax

JEL Classification:
      H22 Taxation and Subsidies: Incidence
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H32 Fiscal Policies and Behavior of Economic Agents: Firm

Data Type(s): program source code

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V1 [2024-05-21]

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