| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23653 |
| 来源ID | Working Paper 23653 |
| The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity | |
| Juan Carlos Suárez Serrato; Owen M. Zidar | |
| 发表日期 | 2017-08-07 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | This paper documents facts about the state corporate tax structure | tax rates, base rules, and credits | and investigates its consequences for state tax revenue and economic activity. We present three main findings. First, tax base rules and credits explain more of the variation in state corporate tax revenues than tax rates do. Second, although states typically do not offset tax rate changes with base and credit changes, the effects of tax rate changes on tax revenue and economic activity depend on the breadth of the base. Third, as states have narrowed their tax bases, the relationship between tax rates and tax revenues has diminished. Overall, changes in state tax bases have made the state corporate tax system more favorable for corporations and are reducing the extent to which tax rate increases raise corporate tax revenue. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Regional and Urban Economics |
| URL | https://www.nber.org/papers/w23653 |
| 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/581327 |
| 推荐引用方式 GB/T 7714 | Juan Carlos Suárez Serrato,Owen M. Zidar. The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w23653.pdf（7298KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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