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- W9036612 abstract "In a general equilibrium model of endogenous capital utilization the comparative statics effects of the introduction of a tax on corporate-sector capital income are computed. The tax burden on capital is overestimated by as much as 333 percent by the Harberger exogenous utilization model if utilization is endogenous. Overestimates of the burden between 10 and 60 percent seem most probable. Additionally, the tax may induce utilization to rise by as much as 65 percent, with the most likely rise in utilization between 10 and 30 percent." @default.
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- W9036612 date "1991-03-01" @default.
- W9036612 modified "2023-09-25" @default.
- W9036612 title "ENDOGENOUS CAPITAL UTILIZATION AND TAXATION OF CORPORATE CAPITAL" @default.
- W9036612 cites W1975863585 @default.
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- W9036612 doi "https://doi.org/10.1086/ntj41788879" @default.
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