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Tax Policy and Local Labor Market Behavior
Garrett, Daniel G. - 2019
Since 2002, the US government has encouraged business investment using accelerated depreciation policies that significantly reduce investment costs. We provide the first in-depth analysis of this stimulus on employment and earnings. Our local labor markets approach exploits cross-industry...
Persistent link: https://www.econbiz.de/10012479500
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The Structure of Business Taxation in China
Chen, Zhao - 2020
2011 from the State Taxation Administration. We first document the importance of different business taxes across industries …. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their … tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts …
Persistent link: https://www.econbiz.de/10012482270
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Capital Investment and Labor Demand
Curtis, E. Mark; Garrett, Daniel G.; Ohrn, Eric C.; … - National Bureau of Economic Research - 2021
We study how tax policies that lower the cost of capital impact investment and labor demand. Difference-in-differences estimates using confidential US Census Data on manufacturing establishments show that tax policies increased both investment and employment, but did not lead to wage or...
Persistent link: https://www.econbiz.de/10012696394
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Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms : Further Results
Suárez Serrato, Juan Carlos; Zidar, Owen M. - National Bureau of Economic Research - 2023
This paper estimates the incidence of state corporate taxes using new data and methods for estimating the effects on … business taxes on the labor demand of incumbent firms and local productivity to identify profit effects. We estimate these …
Persistent link: https://www.econbiz.de/10014287307