State taxation and the reallocation of business activity: Evidence from establishment-level data
Using census microdata on multistate firms and their organizational forms, we estimate the impact of state taxes on business activity. For C corporations, employment and the number of establishments have short-run corporate tax elasticities of-0.4 to-0.5 and do not vary with changes in personal tax...
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| Format: | Article |
| Language: | English |
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University of Chicago Press
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |