The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity
---- Acknowledgements ----
We are especially thankful to Tim Bartik for providing detailed comments on an early draft as well as Jim Poterba, Josh Rauh, and Tom Neubig. We also thank Tim Bartik, Dan Wilson and Robert Chirinko, Nathan Seegert, and Jamie Bernthal, Dana Gavrila, Katie Schumacher, Shane Spencer, and Katherine Sydor for generously providing us with data on components of the state corporate tax structure. Tim Anderson, Stephanie Kestelman, Matt Panhans, Francesco Ruggieri, and John Wieselthier provided excellent research assistance. This work is supported by the Kauffman Foundation and the Kathryn and Grant Swick Faculty Research Fund at the University of Chicago Booth School of Business. We declare that we have no relevant or material financial interests that relate to the research described in this paper. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.