The impact of state taxes on pass-through businesses : evidence from the 2012 Kansas income tax reform
Year of publication: |
2019
|
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Authors: | DeBacker, Jason ; Heim, Bradley T. ; Ramnath, Shanthi P. ; Ross, Justin M. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 174.2019, p. 53-75
|
Subject: | Business taxation | Kansas | Pass-through income | State income taxation | Taxable income elasticity | Einkommensteuer | Income tax | Ländersteuer | State tax | Steuerreform | Tax reform | Einkommenselastizität der Nachfrage | Income elasticity of demand | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
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