This paper studies the effect of corporate and personal taxes on innovation in the United States over the twentieth century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location and patents of firms active in R&D since 1921; and a...

The U.S. corporate income tax – and in particular the double taxation of corporate income – has long been one of the most criticized and the most stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first...

Verlagsinfo: Vor dem Hintergrund der weltweit verflochtenen Nichteisen-Metallindustrie untersucht die Autorin Formen internationaler Unternehmenstätigkeit der Vieille Montagne und Metallgesellschaft vor 1914. Gegenstand der Untersuchung sind damit zwei international herausragende, von der...