Code for: Heterogeneity in Corporate Tax Incidence by Worker Characteristics
收藏ICPSR2024-01-01 更新2026-04-16 收录
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https://www.openicpsr.org/openicpsr/project/201863/view
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资源简介：
This paper studies whether the incidence of the Tax Cuts and Jobs Act (TCJA) corporate tax cuts on worker earnings varies with individuals' characteristics: gender, age, and employment tenure, specifically. To identify effects, we follow the methodology in Kennedy, Dobridge, Mortenson, and Landefeld (2023) and use employer-employee matched tax records to compare effects between firms that faced differential tax reductions under TCJA due to their pre-TCJA legal status as C or S corporations. Our results imply TCJA led to a widening of within-firm earnings inequality by age and tenure, and are weakly suggestive of an increase in the log gender earnings wage gap among very highly paid workers.
提供机构：
Congressional Joint Committee on Taxation; Board of Governors of the Federal Reserve System
创建时间：
2024-01-01
