The messy boundary between pass-through and corporate taxation

IF 2.1 2区经济学 Q2 ECONOMICS

Oxford Review of Economic Policy Pub Date : 2023-08-18 DOI:10.1093/oxrep/grad034

W. Kopczuk

引用次数: 1

Abstract

Businesses may be subject to either individual income taxes or entity-level taxes. Policy choices surrounding the boundary between these taxes can and do vary between countries and over time. I discuss the need for and implications of the existence of this boundary for behaviour, economic measurement, and policy.

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传递税和公司税之间的混乱界限

企业可能需要缴纳个人所得税或实体税。围绕这些税种边界的政策选择在不同国家和不同时期可能也确实有所不同。我讨论了行为、经济衡量和政策存在这一边界的必要性和含义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Oxford Review of Economic Policy ECONOMICS-

CiteScore

12.50

自引率

1.50%

发文量

期刊介绍： The Oxford Review of Economic Policy is a refereed journal which is published quarterly. Each issue concentrates on a current theme in economic policy, with a balance between macro- and microeconomics, and comprises an assessment and a number of articles. It gives a valuable appraisal of economic policies worldwide. While the analysis is challenging and at the forefront of current thinking, articles are presented in non-technical language to make them readily accessible to all readers. The Oxford Review is aimed at a wide audience including government, business and policy-makers, as well as academics and students. It is required reading for those who need to know where research is leading.