Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Examines distributional effects of taxes on corporate profits, investment income, and estates. Discusses data on the distribution of income by type and class, shifting and incidence of taxes, and t...

Examines distributional effects of taxes on corporate profits, investment income, and estates. Discusses data on the distribution of income by type and class, shifting and incidence of taxes, and the effect of the savings response, including models of saving, special issues with the estate and gift tax, and empirical evidence.

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