Tax uncertainty and business activity
We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax unce...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soe_research/2275 https://ink.library.smu.edu.sg/context/soe_research/article/3274/viewcontent/uncertaintax.pdf |
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| Institution: | Singapore Management University |
| Language: | English |