Why Have Corporate Tax Revenues Declined?
Published Date
Copyright 1987
ISBN 0262192632
DOI 10.1086/tpe.1.20061761
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Copy CitationAlan J. Auerbach and James M. Poterba, Tax Policy and the Economy, Volume 1 (MIT Press, 1987), chap. 1, https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-1/why-have-corporate-tax-revenues-declined.
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Published From Paper
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Working Paper
This paper examines the source of changes in corporate tax revenues during the last twenty-five years. It finds that...