Corporate effective tax rates have played an increasingly important role in the formation of
corporate tax policy and tax law in recent years. For example, the impact of the Citizens for …

Using census microdata on multistate firms and their organizational forms, we estimate the
impact of state taxes on business activity. For C corporations, employment and the number …

Based on micro-level longitudinal data spanning the Tax Reform Act of 1986 (TRA86), our
study's results suggest that ETRs are not associated with firm size when the relation is …

THE PACE AND PATTERN of business investment in fixed capital are central to our
understanding of economic activity. The considerable volatility of investment expenditures is …

We consider the impact of taxation when investors face a discrete choice between two or
more mutually exclusive projects; in particular we consider the location choice of …

This paper focuses on how best to measure the corporate marginal tax rate, which is an
important input into financial analysis of the cost of capital, financing policy, corporate …

Taxation—both corporate and personal—has been held responsible for the low investment
and productivity growth rates experienced in the West during the last decade. This book, a …

In recent years, increasing attention has been paid by public finance economists to the
marginal excess burden (MEB) 1 per additional dollar of tax revenue. Estimates of MEBs …

We recommend the passage of...[the] income tax... in the confident belief that as soon as this
tax and its administrative machinery become fairly understood by the people...[it] will meet …

Both federal and provincial governments in Canada levy corporate taxes on businesses in
their jurisdictions, which potentially gives rise to horizontal and vertical tax externalities …