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SUMMARY:State Taxation and the Reallocation of Business Activity: Evidence
  from Establishment-Level Data
DTSTART:20170407T103000
DTEND:20170407T120000
DTSTAMP:20260924T132947Z
UID:b6b74b9fe87739a092fd7b254b73e4863c153540c864984d6add6858
CATEGORIES:Conferences - Seminars
DESCRIPTION:Xavier GIROUD (MIT)\nUsing Census microdata on multi-state fir
 ms\, we estimate the impact of state taxes on business activity. For C cor
 porations\, employment and the number of establishments have corporate tax
  elasticities of .0.4\, and do not vary with changes in personal tax rates
 . Pass- through entity activities show tax elasticities of .0.2 to .0.3 wi
 th respect to personal tax rates\, and are invariant with respect to corpo
 rate tax rates. Reallocation of productive resources to other states drive
 s around half the effect. Capital shows similar patterns but is 36% less e
 lastic than labor. The responses are strongest for firms in tradable and f
 ootloose industries.
LOCATION:UNIL\, Extranef\, room 126 https://planete.unil.ch/plan/?local=EX
 T-126
STATUS:CONFIRMED
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