State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data
---- Acknowledgments ----
We thank David Colino, Bryan Chang, and Young Soo Jang for research assistance. We are grateful to Jeffrey Brown, Austan Goolsbee, Holger Mueller, Amit Seru, and seminar participants at Stanford GSB for helpful discussions. Any opinions and conclusions expressed herein are those of the authors and do not necessarily represent the views of the U.S. Census Bureau. All results have been reviewed to ensure that no confidential information is disclosed. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.
---- Disclosure of Financial Relationships for Joshua Rauh ----
I have periodically received speaking fees, consulting fees, or honoraria. During the last four years, I have received these types of fees from each of the following organizations: the American Finance Association, the Brattle Group, the Brookings Institution, Commonfund, Cornerstone Research, the Hoover Institution, the Kauffman Fellows Program, Makena Capital Management, NC State University, Netspar, NBER, Stanford University, SIEPR, University of California Irvine, University of California Berkeley, University of Florida, University of Pennsylvania IUR, University of Oregon, and Loyola Marymount University. In 2013, I received a research grant from the Social Security Administration, through grant #5RRC08098400-05-00 to the National Bureau of Economic Research as part of the SSA Retirement Research Consortium.