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In Search of the Incidence of the Corporate Tax on Employment and Wages: Evidence from U.S. State Tax Reforms

机译：寻找就业和工资企业税的发生率：来自美国州税制改革的证据

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摘要

Several controversies emerged recently following a series of corporate inversions designed to minimize corporate tax liabilities. Moreover, secular stagnation and ever-decreasing levels of corporate tax collections by federal and state jurisdictions in the U.S contributed to the resurgence of a widespread interest in tax reform. To reduce corporate tax evasion and promote economic growth, policymakers passed the "Tax Cuts and Jobs Act" in 2017 which substantially reduced the corporate income tax rate. The opportunity of the reform remains a controversial debate across the political spectrum. This dissertation explores the experience of U.S. state policy changes related to the taxation of corporations to study the extent to which the tax is passed onto workers in the form of lower wages and employment in the short-run.;The first chapter discusses the political economy of U.S. state corporate tax reforms. Using a unique dataset of state corporate tax rates, I observe that business tax changes are associated with tax competition, swings in economic cycles, and left-right political ideology. In contrast, long-term debt and budgetary pressures do not correlate with state corporate tax policies. Moreover, I document a regional heterogeneity and notice a slowdown in state tax changes after the Federal Reform Act of 1986. These findings matter for the empirics of corporate tax incidence, which is increasingly concerned with the endogeneity between tax reforms and other economic developments.;The second chapter studies the responsiveness of wages and employment to state corporate tax changes in the presence of market concentration and combined reporting legislation. I exploit policy discontinuities at state borders by pairing counties in states featuring a tax change with their contiguous counterparts in control states. I observe that corporate tax cuts do not boost employment or wages while tax hikes reduce the growth of both. When controlling for market competition, I notice that the wage sensitivity to a tax hike decreases with the number of establishments and depends on legislation regarding corporate profit reporting rules.;The third chapter evaluates the economic effects of a natural experiment created by the 2005 Ohio tax reform. The policy drastically reduced the corporate and personal income tax, as well as the property tax on machinery over the period 2006-2010. I observe several cross-sections of the Current Population Survey and compare groups of individuals in Ohio to similar individuals in (i) the Midwest and (ii) other U.S. states around the reform. Using a difference in difference identification approach, I conclude that the tax reform did not significantly boost wages and employment opportunities; but seems to have affected the reporting of self-employment earnings.
机译：在一系列旨在使公司税负最小化的公司倒置之后，最近出现了一些争议。此外，美国联邦和州辖区的长期停滞和公司税收水平不断下降，促使人们对税收改革产生了广泛的兴趣。为了减少公司逃税和促进经济增长，政策制定者于2017年通过了《减税和就业法》，大幅降低了公司所得税税率。改革的机会仍然是整个政治领域的有争议的辩论。本文探讨了美国与公司税收有关的国家政策变化的经验，以研究税收在短期内以较低的工资和就业形式转嫁给工人的程度。第一章论述了政治经济学美国州公司税改革。通过使用独特的州公司税率数据集，我观察到营业税的变化与税收竞争，经济周期的波动以及左右政治意识形态有关。相反，长期债务和预算压力与国家公司税收政策无关。此外，我记录了一个地区异质性，并注意到1986年《联邦改革法案》颁布后州税变化的放缓。这些发现对于公司税收发生率的经验意义重大，后者越来越关注税收改革与其他经济发展之间的内生性。第二章研究在存在市场集中度和合并报告立法的情况下，工资和就业对州公司税制变化的响应能力。我通过将税收变更州与相邻州在控制州中配对来利用州边界的政策不连续性。我观察到，公司减税并不能增加就业或工资，而增税会降低两者的增长。在控制市场竞争时，我注意到工资税对加税的敏感性随着机构数目的增加而降低，并且取决于有关公司利润报告规则的立法。第三章评估了由2005年俄亥俄州税法建立的自然实验的经济影响。改革。该政策在2006年至2010年期间大幅降低了公司和个人所得税，以及机器的财产税。我观察了《当前人口调查》的多个横截面，并将俄亥俄州的个人群体与（i）中西部和（ii）改革前后美国其他州的相似人群进行了比较。使用差异识别方法中的差异，我得出结论，税制改革并未显着增加工资和就业机会。但似乎影响了自雇收入的报告。

著录项

  • 作者

    Kakpo, Eliakim.;

  • 作者单位

    Colorado State University.;

  • 授予单位 Colorado State University.;
  • 学科 Public policy.;Economics.
  • 学位 Ph.D.
  • 年度 2018
  • 页码 150 p.
  • 总页数 150
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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