Research Catalog

The shifting and incidence of the corporation income tax

Title
The shifting and incidence of the corporation income tax / Balbir S. Sahni and T. Mathew.
Author
Sahni, Balbir Singh, 1934-
Publication
[Rotterdam] : Rotterdam University Press, 1976.

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Details

Additional Authors
Mathew, T.
Description
x, 202 pages : graphs; 23 cm
Summary
In this book the authors attempt to integrate the various theoretical and empirical approaches to the fiscal rationality of the corporation income tax. The material has been compiled from original sources and is presented without many of its abstruse aspects, in an attempt to provide a reasonable coherent and complete picture of the state of the art.
Subject
  • Corporations > Taxation > Mathematical models
  • Tax shifting > Mathematical models
  • Tax incidence > Mathematical models
  • Körperschaftsteuer
  • Steuerrecht
  • Unternehmen
Note
  • Includes index.
Bibliography (note)
  • Bibliography: p. 177-197.
ISBN
  • 9023722787
  • 9789023722786
  • 9032722787 (canceled/invalid)
LCCN
77354460
OCLC
  • ocm02744694
  • 2744694
  • SCSB-13595
Owning Institutions
Princeton University Library