Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
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https://www.nber.org/papers/w20289
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资源简介：
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits and
提供机构：
美国国家经济研究局
创建时间：
2014-07-01
