英文文献：Taxes, incorporation, and productivity-税收、公司和生产力
英文文献作者：Robert J. Barro,Brian Wheaton
英文文献摘要：
Long-difference regressions for 1968-2013 show that a higher tax wedge reduces the C-corporate share of net capital stocks, equity (book value), gross assets, and positive net income, as well as the corporate share of gross investment. The C-corporate shares also exhibit downward trends, likely reflecting underlying legal changes. We infer from the quantitative findings that the downward movement in the tax wedge since 1968 has expanded economy-wide productivity by about 4%.

1968-2013年的长差回归表明，更高的税收楔子降低了c -公司在净资本存量、权益(账面价值)、总资产和正净收入中的份额，以及公司在总投资中的份额。c公司的股票也呈现出下跌趋势，这可能反映了潜在的法律变化。我们从定量研究结果中推断，自1968年以来，税收楔子的向下运动使整个经济的生产率提高了约4%。