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

• Main Authors: CHOW, Travis K., HUANG, Sterling, KLASSEN, Kenneth J., NG, Jeffrey
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2017
• 主題: Headquarter Relocation; Corporate Tax; Income Apportionment Formula; Tax Planning; Accounting; Taxation
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1588; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2615&context=soa_research

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...