Economic Analysis of Business Taxation

The NBER plans a three-year research project on the impact of business taxation on economic activity, including labor markets, product markets, and capital markets. The project will support a sequence of research conferences, featuring the findings of scholars who are working on business taxation, particularly with administrative data provided by state or federal revenue authorities. Many researchers, including a large number of relatively recent PhDs, are making breakthroughs in the use of administrative data to analyze tax policy. By bringing them together with more senior researchers who have long experience in studying the incentive effects of tax policy, the conferences will enhance the quality of research that is being done and expand the set of questions being studied with administrative data. These meetings will include panel discussions on emerging issues that will hopefully generate new research on these topics. These panels could include business tax lawyers and tax advisors who can help researchers understand how different tax provisions work in practice.