The link “this review” concludes much differently than the “A 2006 review”. Perhaps the Office of Tax Analysis review is more up to speed with reality than the Congressional Budget Office and TPC. Don't "try to read it". Read it. The former includes this in its conclusion: “A common assumption, based on theoretical models of tax incidence, is that capital bears the burden of the corporate income tax. Recent empirical work using cross-country data on corporate taxes and wages suggests reconsidering this assumption; labor may actually bear a substantial burden from the corporate income tax.” By reading the entire document, it seems that the three studies have concluded that labor bears a substantial burden, if not a greater burden than capital. It seems that the latter link’s judgment is based primarily on outdated information on the global economy. The world is moving at an incredible pace, and the findings of the former link seem to be much more up to speed with reality. Being an International student dealing with these ideas and economic shifts on a daily basis, my conclusion is that the Congressional Budget Office and TPC need to hurry up and get on the ball. Sitting on old conclusions based on the past arrangement of the non-global economy, simply because data is not accurate enough on the new state of the global economy, isn’t going to solve a thing. No matter which conclusion you choose in the separate studies of the “this review” link, increasing corporate income taxes is leaning heavily on feeding of the laborer. I can vouch for that just by travelling the globe, living on four continents, and seeing the evidence with my own eyes. Communications, technology, and the transfer of capital are moving at an extraordinary pace compared to the past. Attempting to implement higher corporate income taxes is only going to backfire on us. Read the entire report, then inject communications and technology (the main culprits of the global economy), and voi-la; American labor = in serious trouble if we increase corporate income taxes. Less emphasis is place on rising prices, but I do not think that is true. If the dollar returns to a downtrend, inflation will increase. Some of the arguments attempt to balance things out; however, the general trend is the effect on the American worker who is geographically locked in, coupled with my belief that there will be a greater outflow of skilled labor. Increasing corporate income taxes is only going to make the average American and our nation totally uncompetitive in the global market, increase government, increase spending, and ultimately fail at getting its hands on everything it wants. Americans really need to stop thinking America is this contained country with impenetrable borders, and start thinking about the rest of the world, how it's coming for us. The burden on capital, as stated in the 1st link I mentioned, fits more into a "closed borders" type country/economy, and it totally makes sense.