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Thank you for actually providing a source. I haven't had time to read the whole thing yet, but their methodology seems reasonable, although it's not certain that corporations would behave the same in response to a federal tax. As is, that paper supports the assertion that some percentage of taxes is passed on to consumers, though not a total pass through, which is very different from a blanket "taxes get passed on to consumers".

"A one percentage point increase in a state-level corporate tax rate leads to an increase in affected retail prices of approximately 0.24 percent." is much less strong of an affect than, say, tariffs.

They also say "Pass-through is larger for products purchased by high-income households, higher priced goods, and in less competitive markets.", which makes it seem like corporate taxes might still be highly progressive even with pass-through.

Saving this paper in my references folder.



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