西方财政学6.pdfVIP

IoURNAL oF EcpNoMrc rlrEoRy 2,2ll-224 (1970) Incidence of an Interest lncome Tax* Parnn A. Dnuolqot Department of Economics, Massachusetts Inslilute of Technology, Cambridge, Massachusetts 0 2 I 39 Recent analyses of the corporation income tax have tended to concen- trate either on short-run shifting through market imperfectionsl or on the shifting of capital between the incorporated and unincorporated sectors.a Little attention has been paid to the impact of