State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data
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下载链接：
https://www.nber.org/papers/w21534
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资源简介：
In a sample of over 27 million establishments of U.S. firms with activities in more than one state, we estimate the impact of state business taxation on business activity. Only firms organized as subchapter C corporations are subject to the corporate tax code, whereas the income of partnerships,
提供机构：
美国国家经济研究局
创建时间：
2015-09-01
