| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21760 |
| 来源ID | Working Paper 21760 |
| State Taxes and Spatial Misallocation | |
| Pablo D. Fajgelbaum; Eduardo Morales; Juan Carlos Suárez Serrato; Owen M. Zidar | |
| 发表日期 | 2015-11-30 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | We study state taxes as a potential source of spatial misallocation in the United States. We build a spatial general equilibrium framework that incorporates salient features of the U.S. state tax system, and use changes in state tax rates between 1980 and 2010 to estimate the model parameters that determine how worker and firm location respond to changes in state taxes. We find that heterogeneity in state tax rates leads to aggregate welfare losses. In terms of consumption equivalent units, harmonizing state taxes increases worker welfare by 0.6 percent if government spending is held constant, and by 1.2 percent if government spending responds endogenously. Harmonization of state taxes within Census regions achieves most of these gains. We also use our model to study the general equilibrium effects of recently implemented and proposed tax reforms. |
| 主题 | Macroeconomics ; Fiscal Policy ; International Economics ; Trade ; Subnational Fiscal Issues ; Regional and Urban Economics ; Regional Economics |
| URL | https://www.nber.org/papers/w21760 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579433 |
| 推荐引用方式 GB/T 7714 | Pablo D. Fajgelbaum,Eduardo Morales,Juan Carlos Suárez Serrato,et al. State Taxes and Spatial Misallocation. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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