NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income

Alexander Ljungqvist, Michael Smolyansky

NBER Working Paper No. 20753
Issued in December 2014, Revised in May 2016

---- Acknowledgements ----

We are grateful to Robert Chirinko, Stefano Giglio, Boyan Jovanovic, David Merriman, Holger Mueller, Thomas Philippon, Robert Shimer, Lisa De Simone, David Thesmar, Owen Zidar (our NBER discussant), and seminar participants at Sveriges Riksbank, the NYU Macro Lunch, the 2014 UNC Tax Symposium, the 2015 National Tax Association meetings, and the 2016 NBER Universities Conference for helpful comments. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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