The Economic Impact of State Corporate Taxes on Business Creation

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Theoretical and econometric models suggest that a high federal corporate tax can inhibit business creation. There is, however, a dearth of research on the impact of state corporate tax rates, although state tax policy can have important effects on business formation via similar mechanisms as for federal taxes. Individuals can decide not to start business if after-taxes profits are too low, or they can relocate to a location with lower tax rates. I exploit the variation of state tax policy across the U.S. to examine the relationship between taxes and business creation.

    Item Description
    Name(s)
    Thesis advisor: Imai, Masami
    Date
    April 15, 2012
    Extent
    125 pages
    Language
    eng
    Genre
    Physical Form
    electronic
    Discipline
    Rights and Use
    In Copyright – Non-Commercial Use Permitted
    Digital Collection
    PID
    ir:814