000			01739nab a2200313 c 4500
999			_c142351 _d142351
003			ES-MaIEF
005			20200817130852.0
007			ta
008			200817t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968124 _aGarrett, Daniel G.
245		0	_aTax policy and local labor market behavior _c by Daniel G. Garrett, Eric Ohrn and Juan Carlos Suárez Serrato
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aSince 2002, the US government has encouraged business investment using accelerated depreciation policies that significantly reduce investment costs. We provide the first in-depth analysis of this stimulus on employment and earnings. Our local labor markets approach exploits cross-industry variation in policy generosity interacted with county-level industry location data. This strategy identifies the partial equilibrium effects of accelerated depreciation. Places that experience larger decreases in investment costs see an increase in employment and earnings. In contrast, the policy does not have positive effects on earnings-per-worker. Overall, our findings suggest federal corporate tax policy has large effects on local labor markets.
650		4	_948067 _aPOLITICA FISCAL
650		4	_948454 _aSOCIEDADES
650		4	_aTRIBUTOS LOCALES _948620
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_947734 _aMERCADO DE TRABAJO
650		4	_948349 _aSALARIOS
650			_aESTADOS UNIDOS _942888
700	1		_966189 _aOhrn, Eric
700	1		_966698 _aSuárez Serrato, Juan Carlos
773	0		_9162362 _oOP 2145/2020/1 _tThe American Economic Review _x 2640-205X _gv. 2, n. 1, March 2020, p. 83-100
942			_cART