This paper develops a new-Keynesian model with nominal depreciation allowances to consider the effects of temporary tax …) that such incentives can be destabilizing. Second, we consider the relative impact of two types of tax-based investment …

average tax rates for households that own businesses that are pass-thru entities. We examine how marginal and average tax …, and number of employees. The analysis also uses the long-time series of SCF cross-sections to examine how tax rates for … business owners have evolved over the various changes in tax policy of the last two decades …

? To investigate this question, I exploit changes in tax rates on bank profits across U.S. states. Banks respond by … reallocating small-business lending to otherwise unaffected states. Moreover, counties in non-tax-changing states that have more …

and estimates the impact of R&D tax incentives on R&D expenditures at the U.S. state level. Identifying tax variation … comes from changes in federal corporate tax laws that heterogeneously impact state-level R&D tax incentives due to the … increase in R&D tax incentives leads to a 2.8-3.8 percent increase in R&D. Alternatively, estimates that ignore endogenously …

Do corporate tax increases destroy jobs? And do corporate tax cuts boost employment? Answering these questions has … proved empirically challenging. We propose an identification strategy that exploits variation in corporate income tax rates … increases in corporate tax rates lead to significant reductions in employment and income. We find little evidence that corporate …

temporary tax policies? To answer these questions, I use event studies to measure cumulative abnormal returns (CARs) for firms … that claimed the U.S. research and development (R&D) tax credit from 1996-2015. In 1996, the U.S. R&D tax credit was … when these ten extensions of the R&D tax credit were introduced into committee and when the extensions were signed by the U …

' corporate, personal and sales tax rates on new firm activity and test for cross-border spillovers in response to these policies …. We find that new firm employment is negatively—and disproportionately—affected by corporate tax rates. We find little … evidence of an effect of personal and sales taxes on entrepreneurial outcomes. Our results are robust to changes in the tax …