01678cas a2200241 a 4500 AALejournalIMF010122 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451979541 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods. Washington, D.C. : International Monetary Fund, 1988. 1 online resource (49 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students One difficulty confronting Harberger's celebrated model of the corporate income tax is how to treat the 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 the corporate tax in our Mutual Production Model (MPM) 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 MPM over ten times as large as in the Harberger Model. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1988/032 Full text available on IMF http://elibrary.imf.org/view/journals/001/1988/032/001.1988.issue-032-en.xml IMF e-Library