Population aging is expected to slow US economic growth. We use variation in the
predetermined component of population aging across states to estimate the impact of aging …

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 …

The literatures testing for aggregate short‐run or long‐run growth impacts of fiscal policy use
quite different methodologies. The former generally focuses on temporary fiscal 'shocks'; the …

Do corporate tax increases destroy jobs? And do corporate tax cuts boost employment?
Answering these questions has proved empirically challenging. We propose an …

Early reviews of the academic literature on the economic effects of state and local taxes and
expenditures suggested that not enough was known upon which to base policy. The reviews …

Accelerated depreciation policies decrease the cost of new investments by allowing firms to
deduct the new investments from their taxable income more quickly. Countries around the …

We examine the impact of the Canadian provincial governments' tax rates on economic
growth using panel data covering the period 1977-2006. We find that a higher provincial …

Abstract This study uses Monte Carlo experiments to produce new evidence on the
performance of a wide range of panel data estimators. It focuses on estimators that are …

The effects of state tax policy on economic growth, entrepreneur ship, and employment
remain controversial. Using a framework that in prior research generated significant …

We investigate how the reduction of income inequality through tax policy affects economic
growth. Taxation at different points of the income distribution has heterogeneous impacts on …