Can you cite some of those studies? The effective incidence of corporate income tax is controversial. With internationally mobile capital and immobile labour, a

Can you cite some of those studies? The effective incidence of corporate income tax is controversial. With internationally mobile capital and immobile labour, a source-based corporate income tax theoretically has no impact on shareholders and results in lower wages for domestic workers, an observation supported by some empirical studies [1]. [1] Mirrlees et al, Tax by Design (2011), p 438, citing Hassett and Mathur (2006) and Arulampalam, Devereux, and Maffini (2007). You can get a PDF at http://www.ifs.org.uk/publications/5353 http://www.ifs.org.uk/publications/5353.