The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good
构建了一个两种商品均由公司与非公司企业共同生产的模型，分析公司税归宿与无谓损失，发现其与经典Harberger模型差异显著，无谓损失可高出数倍。
One difficulty confronting Arnold C. Harberger's celebrated model of the corporate income tax is how to treat noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate production of both goods. The incidence of corporate tax in the authors' mutual production model can differ markedly from that in the Harberger model. The difference between the two models in deadweight loss is also striking, with losses in the mutual production model many times larger than those in the Harberger model. Copyright 1989 by University of Chicago Press.