Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax

Kevin Daly; Neil Hart

doi:10.1111/j.1467-8462.1994.tb00847.x

Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax

Kevin Daly
, Neil Hart

School of Business

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Abstract

Abstract The framework used to test the hypothesis of forward income tax shifting is based on a simple mark‐up pricing model and follows the methodology of Beath (1979). In this framework indications of forward tax shifting are inferred if the gross mark‐up varies in order to achieve a targeted net of tax mark‐up. Empirical results derived support the hypothesis and suggest significant forward corporate income tax shifting in Australian manufacturing companies over the data period 1968 to 1990.

Original language	English
Pages (from-to)	45-54
Number of pages	10
Journal	Australian economic review
Volume	27
Issue number	3
DOIs	https://doi.org/10.1111/j.1467-8462.1994.tb00847.x
Publication status	Published - Jul 1994

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 9 Industry, Innovation, and Infrastructure

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10.1111/j.1467-8462.1994.tb00847.x

Cite this

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abstract = "Abstract The framework used to test the hypothesis of forward income tax shifting is based on a simple mark‐up pricing model and follows the methodology of Beath (1979). In this framework indications of forward tax shifting are inferred if the gross mark‐up varies in order to achieve a targeted net of tax mark‐up. Empirical results derived support the hypothesis and suggest significant forward corporate income tax shifting in Australian manufacturing companies over the data period 1968 to 1990.",

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AB - Abstract The framework used to test the hypothesis of forward income tax shifting is based on a simple mark‐up pricing model and follows the methodology of Beath (1979). In this framework indications of forward tax shifting are inferred if the gross mark‐up varies in order to achieve a targeted net of tax mark‐up. Empirical results derived support the hypothesis and suggest significant forward corporate income tax shifting in Australian manufacturing companies over the data period 1968 to 1990.

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Mark‐up Pricing and the Forward Shifting of the Corporate Income Tax

Abstract

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