Shuai, Xiaobing; Chmura, Christine - In: Business Economics 48 (2013) 3, pp. 183-193
This paper compares the employment growth of states that enacted corporate income tax rate cuts in the past 23 years with those making no changes. Overall employment comparisons from 1990 to 2012 suggest that a reduction in the corporate income tax rate is associated with faster job creation....
