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Corporate Taxes and Union Wages in the United States
Hines, James R. Hines, Jr.; Felix, R. Alison - National Bureau of Economic Research (NBER) - 2009
This paper evaluates the effect of U.S. state corporate income taxes on union wages. American workers who belong to …-union hourly wages was $1.88 greater in states with corporate tax rates below four percent than in states with tax rates of nine …
Persistent link: https://www.econbiz.de/10005034326
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Predation, Taxation, Investment and Violence: Evidence from the Philippines
Berman, Eli; Felter, Joseph; Kapstein, Ethan; Troland, Erin - National Bureau of Economic Research (NBER) - 2013
This paper explores the relationship between investment and political violence through several possible mechanisms. Investment as a predictor of future violence implies that low private sector investment today provides a robust indicator of high violence tomorrow. "Rent-capture" or predation...
Persistent link: https://www.econbiz.de/10010951034
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The Impact of State Taxes on Self-Insurance
Ke, Bin; Shackelford, Douglas A.; Petroni, Kathy - National Bureau of Economic Research (NBER) - 1999
This paper assesses whether insurers' state taxes reduce purchases of property-casualty coverage. Tests are conducted using state aggregates of insurer-level data from publicly-available, annual accounting reports for 1993, 1994, and 1995. A positive relation between self-insurance and state...
Persistent link: https://www.econbiz.de/10005720924
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The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
Sinai, Todd; Gyourko, Joseph - National Bureau of Economic Research (NBER) - 2000
We provide new evidence that corporate-level investment subsidies can be substantially capitalized into asset prices by examining the relative stock price performance of publicly traded companies in the real estate industry that should have been differentially affected by the capital gains tax...
Persistent link: https://www.econbiz.de/10005778476
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Who Bears the Corporate Tax? A review of What We Know
Auerbach, Alan - National Bureau of Economic Research (NBER) - 2005
This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income tax. Among the lessons from the recent literature are: 1. For a variety of reasons, shareholders may bear a certain portion of the corporate tax burden. In the short run, they may...
Persistent link: https://www.econbiz.de/10005088613
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The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
Harju, Jarkko; Kosonen, Tuomas - National Bureau of Economic Research (NBER) - 2012
Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and...
Persistent link: https://www.econbiz.de/10010578388
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
Serrato, Juan Carlos Suárez; Zidar, Owen - National Bureau of Economic Research (NBER) - 2014
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits...
Persistent link: https://www.econbiz.de/10011082677
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Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
Goolsbee, Austan - National Bureau of Economic Research (NBER) - 1998
from the 1979-88 Current Population Survey. The results show that investment subsidies drive up the wages of workers who … evidence is consistent with an existing literature on the cyclicality of manufacturing wages as is the evidence that the wage … importance of unions for the wage increases. Either way, the evidence of rising wages is an important part of the upward sloping …
Persistent link: https://www.econbiz.de/10005248803
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The Contribution of the Minimum Wage to U.S. Wage Inequality over Three Decades: A Reassessment
Autor, David; Manning, Alan; Smith, Christopher L. - National Bureau of Economic Research (NBER) - 2010
We reassess the effect of state and federal minimum wages on U.S. earnings inequality using two additional decades of … data and far greater variation in minimum wages than was available to earlier studies. We argue that prior literature …
Persistent link: https://www.econbiz.de/10008727865
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Battles Among Licensed Occupations: Analyzing Government Regulations on Labor Market Outcomes for Dentists and Hygienists
Kleiner, Morris M.; Park, Kyoung Won - National Bureau of Economic Research (NBER) - 2010
Occupational licensing is among the fastest-growing labor market institutions in the U.S. economy. One of the key features of occupational licensing is that the law determines who gets to do the work. In those cases where universally licensed occupations are both complements to and substitutes...
Persistent link: https://www.econbiz.de/10008727871