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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2017
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| Subjects: | |
| 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 |