Distribution of the tax burden of a capital enterprise
DOI:
https://doi.org/10.24136/ceref.2023.033Keywords:
tax, profit, enterprise, shifting, incidence, capital, laborAbstract
The article deals with the phenomenon of shifting income tax burdening the profits of capital enterprises. The tax system tends to discriminate fiscally against the owners of such enterprises, as it means paying tax on the profit made, and then from the profit made after dividends are paid also tax on dividends. This results in lower efficiency of capital allocation in the economy, and causes changes in the relationship between the cost of capital and labor and their use in production processes. As long as the factors of production can substitute for each other, this or even another tax can be borne by both factors to varying degrees depending on the specific characteristics of the market.
Downloads
References
Agarwal S., Chakraborty L.,(2018) Who bears the Corporate Tax Incidence? Empirical Evidence from India, National Institute of Public Finance and Policy, MPRA Paper no. 85186.
Bernal A.(2018), Kierunek, zakres i moment przerzucalności podatków pośrednich jako przedmiot badań empirycznych, Prace naukowe Uniwersytetu Ekonomicznego we Wrocławiu, nr 532.
Bernal A., 2013, Przerzucalność w przód podatku od towarów i usług na rynku obuwia dziecięcego, [w:] Kopiński A., Kowalik P. (red.), Zarządzanie finansami firm – teoria i praktyka, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, nr 321, s. 11–25.
Bernal A., 2014, Przerzucalność podatku od towarów i usług na rynku książek, Ruch Prawniczy, Ekonomiczny i Socjologiczny, nr 4, s. 283–301.
Bernal A., (2016), Metody badania przerzucalności podatku dochodowego od korporacji, "Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach", z. 273.
Cwyl J., (2021), Taxes imposed on the earnings of financial institutions and property taxes in the incidence model of taxes, pp.-47-58: [in] ed.S.Bukowski, M.Lament, Prospects and Challenges to the Development of Businesses in the World Economy, CEDEWU, Warsaw.
Fullerton D., Metcalf G.E., (2002) Tax Incidence, NBER, Working Paper no 8829, Cambridge.
Gentry W.M., (2007) A review of the Evidence on the Incidence of the Corporate Income Tax, Department of the Tresuary, Office of Tax Analysis.
Gravelle J., (2013), Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis, National Tax Journal vol.66 nr 1.
Gravelle J., (2010)Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis, Congressional Budget Office, Washington D.C, pp.1-44.
Harbeger A.C., (1984) Tax Policy in a Small, Open, Developing Economy. The Caribean Conference, “Financial Crisis. Foreign Assisstance, and Domestic Resource Mobilizationin the Caribean Basin. Columbus Ohio.
Harberger A.C., (1994) The ABCs of Corporation Tax Incidence: Insights into the Open-Economy Case in: Policy and Economic Growth. Tax, Regulatory and Environmental Policies and U.S. Economic Growth, ACCF, Washington D.C.
Harberger A.C., (2008) The incidence of the Corporation Income Tax Revisited, National Tax Journal Vol. LXI, No 2., pp.303-12.
Harberger A.C., (1962), The Incidence of the Corporation Income Tax, Journal of Political Economy, vol.70, no 3, pp.215-240.
Krzyzaniak M., Musgrave R.A., (1963), The Shifting of the Corporation Income Tax. An Empirical Study of its Short-Run Effect Upon the Rate of Return, The John Hopkins Baltimore, USA.
OECD- OECD. TAX DATABASE.
Ramessur T.S., (2009), Shifting the Incidence of Corporate Income Tax. The Case of Mauritius, International Journal of Economic Perspectives, vol. 3, Issue 1, 19-26.
Wiśniewski M, (2017), Przerzucalność podatku bankowego w Polsce - próba oceny skali zjawiska, Annales Universitatis Mariae Curie-Skłodowska. Sectio H. Oeconomia, vol. 51, nr 4, s. 347-355.
Zweig F., (1923), Przerzucenie podatków, nakładem Krakowskiej Spółki Wydawniczej, Kraków.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Central European Review of Economics & Finance
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
