| 000 | 01763nab a2200313 c 4500 | ||
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| 999 |
_c140867 _d140867 |
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| 003 | ES-MaIEF | ||
| 005 | 20230613175251.0 | ||
| 007 | ta | ||
| 008 | 190710s2019 us ||||| |||| 00| 0|spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aspa | ||
| 100 | 1 |
_967358 _aGiroud, Xavier |
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| 245 | 0 |
_aState taxation and the reallocation of business activity _bevidence from establishment - level data _c Xavier Giroud, Joshua Rauh |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aUsing 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 of establishments have short-run corporate tax elasticities of20.4 to 20.5 and do not vary with changes in personal tax rates. Pass-through entity activities show tax elasticities of 20.2 to 20.4 with respect to personal tax rates and are invariant with respect to corporate tax rates. Capital shows similar patterns. Reallocation of productive resources to other states drives around half the effect. The responses are strongest for firms in tradable and footloose industries. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_943299 _aELASTICIDAD IMPOSITIVA |
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| 650 | 4 |
_94516 _aACTIVIDADES ECONOMICAS |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_925830 _aANALISIS DE DATOS |
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| 700 | 1 |
_949576 _aRauh, Joshua |
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| 773 | 0 |
_9160661 _oOP 229/2019/3 _tJournal of Political Economy _w(IEF)17571 _x 0022-3808 _g v. 127, n. 3, June 2019, p. 1262-1316 |
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| 856 | _uhttps://www.journals.uchicago.edu/doi/pdfplus/10.1086/701357 | ||
| 942 | _cART | ||