 This latter case, which Harberger showed to be not at all unlikely, completely overturned the previous consensus within the profession, which had been that the burden of the corporate tax was distributed among the workers and capital owners in the taxed sector, and the consumers of the goods produced in that sector, in amounts that were individually between zero and 100 percent of the tax revenue.Some years later, Harberger extended his analysis to the case of an economy that buys and sells goods, and imports or exports capital, in worldwide markets.The results from this specification differ markedly from those of the closed-economy version.