Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
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We are very grateful for guidance and support from our advisors: Alan Auerbach, Yuriy Gorodnichenko, Patrick Kline, and Emmanuel Saez. We are also indebted to Dominick Bartelme, Alex Bartik, Pat Bayer, Michael Boskin, David Card, Jeffrey Clemens, Robert Chirinko, Rebecca Diamond, Pascaline Dupas, Matt Gentzkow, Gopi Goda, Marc Hafstead, Caroline Hoxby, Koichiro Ito, Matt Leister, Attila Lindner, Neale Mahoney, John McClelland, David Molitor, Enrico Moretti, Pascal Noel, Matt Notowidigdo, Alexandre Poirier, Jim Poterba, Andr es Rodr guez-Clare, Jesse Rothstein, Greg Rosston, Florian Scheuer, John Shoven, Orie Shelef, Reed Walker, Dan Wilson, Danny Yagan, Shuang Zhang, and Eric Zwick for helpful comments and suggestions. We are especially thankful to Nathan Seegert, Dan Wilson and Robert Chirinko, and Jamie Bernthal, Dana Gavrila, Katie Schumacher, Shane Spencer, and Katherine Sydor for generously providing us with tax data. Tim Anderson and Anastasia Bogdanova provided excellent research assistance. All errors remain our own. This work is supported by the Kathryn and Grant Swick Faculty Research Fund at the University of Chicago Booth School of Business. The latest version of this paper can always be found at http://www.jcsuarez.com/ and http://faculty.chicagobooth.edu/owen.zidar/. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.