The Interindustry Distribution Of Effective Tax Rates For A State Corporate Income Tax
This paper examines the extent to which a single state tax imposes differential burdens across industries. We provide quantitative estimates of the intrastate interindustry distribution of effective rates for the corporate income tax. In addition, we are able to remove that part of the interindustry variation introduced by formula apportionment, the method used by most states to calculate the portion of multi-state firms' incomes to be taxed as income earned in-state. The remaining interindustry variation reflects state over and under-taxation induced by preferential state tax credits and the differences between state and federal progressivity.
Year of publication: |
1991
|
---|---|
Authors: | Newman, Robert J. ; Turnbull, Geoffrey K. |
Published in: |
The Review of Regional Studies. - Southern Regional Science Association, ISSN 0048-749X. - Vol. 21.1991, 1, p. 65-78
|
Publisher: |
Southern Regional Science Association |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Internal Markets for Department Chairs: Comparative Advantage, Life-Cycle, and Jury Duty
Moore, William J.,
-
The Experience-Earnings Profile: Productivity-Augmenting or Purely Contractual?
Moore, William J.,
-
Internal Markets for Department Chairs: Comparative Advantage, Life-Cycle, and Jury Duty*
MOORE, WILLIAM J., (2003)
- More ...