کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7383750 | 1480526 | 2018 | 46 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks
ترجمه فارسی عنوان
مالیات شرکت و اثرات اضافی مالیات عمودی: شواهد مالیاتی فدرال
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موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
The empirical aspects of vertical tax externalities have been studied fairly extensively, but with little consensus - a fact that may relate to difficulties in isolating exogenous components in tax setting policy. Adopting the case of the US and using a narrative approach (Romer and Romer, 2010), I study the vertical effects of federal tax shocks. I find that vertical tax externalities are modest in their size and are only present in corporate taxation. In particular, I estimate that a $1 billion increase in federal tax revenues reduces total state corporate tax revenues by approximately $27 million. Non-corporate state tax revenues do not seem to be affected by federal tax shocks. Taking a state micro-level approach and using firm-level business activity data, I show that the findings point to the erosion of states' corporate tax bases.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Regional Science and Urban Economics - Volume 68, January 2018, Pages 84-97
Journal: Regional Science and Urban Economics - Volume 68, January 2018, Pages 84-97
نویسندگان
Yaniv Reingewertz,