Who benefits from state corporate tax cuts? A local labor markets approach with heterogeneous firms

JC Suárez Serrato, O Zidar - American Economic Review, 2016 - aeaweb.org
This paper estimates the incidence of state corporate taxes on the welfare of workers,
landowners, and firm owners using variation in state corporate tax rates and apportionment …

Race to the bottom? Local tax break competition and business location

E Mast - American Economic Journal: Applied Economics, 2020 - aeaweb.org
I analyze how competition between localities affects tax breaks and business location
decisions. I first use a geographic instrument to show that spatial competition substantially …

State taxes and spatial misallocation

PD Fajgelbaum, E Morales… - The Review of …, 2019 - academic.oup.com
We study state taxes as a potential source of spatial misallocation in the US. We build a
spatial general equilibrium framework that incorporates salient features of the US state tax …

The unequal geographic burden of federal taxation

D Albouy - Journal of Political Economy, 2009 - journals.uchicago.edu
In the United States, workers in cities offering above-average wages—cities with high
productivity, low quality of life, or inefficient housing sectors—pay 27 percent more in federal …

Assessing the effects of local taxation using microgeographic data

G Duranton, L Gobillon, HG Overman - The economic journal, 2011 - academic.oup.com
We study the impact of local taxation on the location and growth of firms. Our empirical
methodology pairs establishments across jurisdictional boundaries to estimate the impact of …

The effect of location-based tax incentives on establishment location and employment across industry sectors

A Hanson, S Rohlin - Public Finance Review, 2011 - journals.sagepub.com
This article examines the potential for location-based employment tax incentives to have a
differential effect on establishment location and employment across industry sectors. The …

The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons

LP Feld, G Kirchgässner - Journal of Public Economics, 2003 - Elsevier
The impact of corporate income taxes on location decisions of firms is widely debated in the
tax competition literature. Tax rate differences across jurisdictions may lead to distortions of …

State taxation and the reallocation of business activity: Evidence from establishment-level data

X Giroud, J Rauh - Journal of Political Economy, 2019 - journals.uchicago.edu
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 …

Location-based tax incentives: Evidence from India

R Chaurey - Journal of Public Economics, 2017 - Elsevier
While policies targeting particular geographic regions are widely used by governments,
there have been few rigorous evaluations of their causal impacts. In this paper, I study the …

Interstate business tax differentials and new firm location: Evidence from panel data

LE Papke - Journal of public Economics, 1991 - Elsevier
This paper examines the impact of state and local tax differentials on the location of industry
using a panel data set of manufacturing firm start-ups. The number of firm births is modeled …