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the economics of corporate tax selfishness（企业所得税的经济学自私）
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Working Paper
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The Economics of
Corporate Tax Selfishness
Joel Slemrod
Stephen M. Ross School of Business
at the University of Michigan
Ross School of Business Working Paper Series
Working Paper No. 918
September 2004
This paper can be downloaded without charge from the
Social Sciences Research Network Electronic Paper Collection:
/abstract=898870
rkfsbopfqv=lc=jf`efd^k=
The Economics of Corporate Tax Selfishness
Joel Slemrod
University of Michigan Business School
September, 2004
An earlier version of this paper was presented at the National Tax Association meetings
in Chicago, November 13, 2003. I am grateful to Orna Gafni and Benjamin Potter for
research assistance, to Rosanne Altshuler, Joseph Bankman,
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