The real effect of state corporate tax rate changes: Evidence from corporate headquarters relocation

The real effect of state corporate tax rate changes: Evidence from corporate headquarters relocation

The state tax apportionment formula used to determine state taxes is a function of the taxable income attributable to the state and state corporate tax rates. In this study, we rely on changes in state corporate income tax rates and other inducements across time and states as a quasi-natural experim...

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Bibliographic Details
Main Authors: CHOW, Travis K., HUANG, Sterling, KLASSEN, Kenneth J., NG, Jeffrey
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Headquarter Relocation
Corporate Tax
Income Apportionment Formula
Tax Planning
Accounting
Taxation
Online Access:https://ink.library.smu.edu.sg/soa_research/1588
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2615&context=soa_research
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1588
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2615&context=soa_research

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