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Taxation and Innovation in the 20th Century

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NBER2018-09-01 更新2025-01-04 收录
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This paper studies the eect of corporate and personal taxes on innovation in the United States over the twentieth century. We build a panel of the universe of inventors who patent since 1920, and a historical state-level corporate tax database with corporate tax rates and tax base information, which

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2018-09-01
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