State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data
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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,
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美国国家经济研究局创建时间：
2015-09-01
