Arnold C. Harberger, “The latest Chance of the Business Tax,” Journal from Governmental Savings 70, zero. 3 (Summer 1962), 215-240.
The fresh advancement away from Harberger’s considering this problem try laid out for the Arnold C. Harberger, “Agency want African Sites dating site reviews Tax Occurrence: Reflections on which is well known, Not familiar and Unknowable,” a newsprint available to an event “Could it possibly be Time for Practical Taxation Change: The fresh Understood, Unfamiliar and Unknowable?” James Good. Baker III Institute having Social Coverage, Grain School, ond and you will George Roentgen. Zodrow (eds.), Fundamental Income tax Reform: Facts, Choices, and Implications (Cambridge, MA: MIT Drive, 2008).
Michael J. Boskin, “Tax, Saving, in addition to Rate of interest,” Diary from Governmental Economy 86, no. 2, pt. 2 (April 1978).
Martin Feldstein, “Frequency out-of an investment Tax during the an increasing Cost savings that have Adjustable Savings Speed,” This new Summary of Financial Studies 41, zero. 4 (October 1974): 505-513.
Jane G. Gravelle and you may Kent A beneficial. Smetters, “Really does this new Discover Economy Assumption Very Signify Labor Bears brand new Burden out of an investment Taxation?” Brand new B.Elizabeth. Log off Financial Studies Coverage 6, topic step one ().
William Gentry concurs, writing: “Evidence suggests that resource is fairly cellular all over nations. Shielded interest parity sometimes keep across the nations indicating absolutely nothing you would like getting enhanced capital streams as a means of getting rid of arbitrage potential.Read More