Max Risch (Carnegie Mellon; Google Scholar) presents Trickle-Down Revisited at Columbia at the moment as a part of its Davis Polk & Wardwell Tax Coverage Colloquium hosted by David Schizer: 

On this paper I focus on what will be discovered about “trickle-down” concepts from latest empirical proof on tax incidence. Tax incidence, outlined because the impact of tax insurance policies on the distribution of welfare, supplies a super framework due to the express give attention to tracing the impacts of a coverage past the instantly affected group (ex. the wealthy). I arrive at three principal classes. First, latest proof finds that enterprise earnings taxes do have an effect on the earnings of employees, however these results are largely a results of rent-sharing and taxation of rents, not from conventional supply-side channels. Second, there are systematic variations within the varieties of employees which can be affected by the tax insurance policies, so to grasp how taxing companies or enterprise homeowners impacts the distribution of welfare, it’s not enough to deal with employees/labor as a category. Third, throughout completely different earnings tax insurance policies that statutorily have an effect on the wealthy, the burden is usually finally born by the wealthy.