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 three research conferences featuring the findings of scholars who are working on business taxation, particularly with administrative data provided by state or federal revenue authorities in the US. Many researchers, including a large number of recent PhDs, are using 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. These meetings will include panel discussions on emerging issues that will hopefully generate new research on these topics, potentially featuring business tax lawyers and tax advisors who can help researchers understand how different tax provisions work in practice.