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Cover for State Corporate Income Tax Incidence: The Relationship Between Tax Rates and Labor Wages
dc.contributor.advisorBednarzik, Robert W
dc.creator
dc.date.accessioned2021-08-11T14:56:35Z
dc.date.available2021-08-11T14:56:35Z
dc.date.created2021
dc.date.issued
dc.date.submitted01/01/2021
dc.identifier.uri
dc.descriptionM.P.P.
dc.description.abstractA well-developed literature exists on the general issue of corporate tax incidence, but many of those studies involve national or federal tax rates. Fewer articles are written with a focus on wages and corporate tax rates at the subnational level. While most of the literature tends to agree that there is a negative relationship between corporate tax rates and wage, those that deal with the state, provincial or local levels consistently vary in terms of the relationship’s magnitude. This study extends the research on the relationship between U.S. state corporate tax rates and labor wages into the decade beyond the Great Recession. It also registers another data point in the ongoing attempt to pin down the size of the corporate tax to wage relationship. This paper is organized into four sections. It begins with an overview of past literature on the incidence of subnational corporate taxation and the relationship between subnational corporate tax rates and wages. The study then uses a multivariate ordinary least squares regression model to examine real wage data from the U.S. Census Bureau’s American Community Survey coupled with tax data collected by the Tax Policy Center. The third section unpacks the results of the study which suggest a negative relationship between U.S. states’ corporate income tax rates and real annual wages. The final section offers several policy implications that may follow from the negative state corporate tax to labor wage relationship.
dc.formatPDF
dc.format.extent42 leaves
dc.languageen
dc.publisherGeorgetown University
dc.sourceGeorgetown University-Graduate School of Arts & Sciences
dc.sourcePublic Policy & Policy Management
dc.subjectCapital
dc.subjectCorporate Tax
dc.subjectLabor Wage
dc.subjectState
dc.subjectTax Incidence
dc.subject.lcshEconomics
dc.subject.lcshIndustrial relations
dc.subject.otherEconomics
dc.subject.otherLabor relations
dc.titleState Corporate Income Tax Incidence: The Relationship Between Tax Rates and Labor Wages
dc.typethesis


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