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Replication data for: Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms

Version
V0
Resource Type
Dataset
Creator
  • Suárez Serrato, Juan Carlos
  • Zidar, Owen
Publication Date
2016-09-01
Description
  • Abstract

    This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits and be inframarginal in their location choices due to differences in location-specific productivities. We use the reduced-form effects of tax changes to identify and estimate incidence as well as the structural parameters governing these impacts. In contrast to standard open economy models, firm owners bear roughly 40 percent of the incidence, while workers and landowners bear 30-35 percent and 25-30 percent, respectively.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/aer.20141702 (Text)
Publications
  • Suárez Serrato, Juan Carlos, and Owen Zidar. “Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms.” American Economic Review 106, no. 9 (September 2016): 2582–2624. https://doi.org/10.1257/aer.20141702.
    • ID: 10.1257/aer.20141702 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-12

Suárez Serrato, Juan Carlos; Zidar, Owen (2016): Replication data for: Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E113026