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首页> 外文期刊>Journal of public economics >The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform
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The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform

机译：州税对转嫁业务的影响：2012年堪萨斯州所得税改革的证据

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In 2012, Kansas undertook a large-scale tax reform that excluded pass-through business income from individual taxation. In theory, these changes enhance the incentives to undertake more real economic activity, such as new business formation or expansion of existing businesses. The reform also increased the incentive to avoid taxation by recharacterizing income sources. This paper provides evidence of these effects using federal administrative income tax data spanning 2010-2014. Several findings suggest that, on both the extensive and intensive margins, the pass-through exclusion led to increased tax avoidance in the form of income recharacterization and shifting of effort from activities compensated through wages to those compensated with business income. We do not find much evidence, however, that the Kansas reform led to increases in real economic activity. (C) 2019 Elsevier B.V. All rights reserved.
机译：2012年，堪萨斯州进行了大规模的税制改革，将转嫁业务收入排除在个人税收之外。从理论上讲，这些变化增强了进行更多实际经济活动的动力，例如新业务的组建或现有业务的扩展。改革还增加了通过重新设定收入来源来避免税收的动机。本文使用2010年至2014年的联邦行政所得税数据提供了这些影响的证据。一些调查结果表明，在广泛的和集约的利润率上，转嫁排除都以收入重新定性的形式导致了更多的避税行为，并将工作从通过工资补偿的活动转移到了以企业收入补偿的活动上。但是，我们没有太多证据表明堪萨斯州的改革导致实际经济活动增加。 （C）2019 Elsevier B.V.保留所有权利。

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