Tag Archives: Corporate Taxes

The Future of Capital Income Taxation

From Alan Auerbach: The case against capital income taxation is stronger now than when Pechman wrote [in 1900], given the difficulty of collecting capital income taxes in a world of financial innovation and capital mobility. […] The rising importance of financial … Continue reading

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Boeing’s Confidential Site Location Wish List

From the Seattle Times: Boeing says factories for its planned 777X will require total investment of up to $10 billion, but states competing for the work are asked to shrink that tab by providing the site and facilities at “no … Continue reading

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Declining Reliance on State Corporate Tax Revenues

Source: US Census of Governments. The share of federal revenue from corporate taxation has also been declining. See here for a graph and discussion.

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Washington just awarded the largest state tax subsidy in U.S. history

From the Washington Post: With the stroke of a pen, Washington Gov. Jay Inslee (D) on Monday signed into law the largest corporate tax break any state has ever given to a single company. And it took just three days … Continue reading

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The Economics of Location- Based Tax Incentives

From Ed Glaeser: Many local governments offer rich tax deals to firms to get these firms to come to their cities. In this brief essay, I review the economics of location-based tax incentives. I first address the positive economics of … Continue reading

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Consumption and Cash-Flow Taxes in an International Setting

From Alan Auerbach and Michael Devereux: We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each … Continue reading

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Corporate Taxes and Union Wages in the United States

From Alison Felix and Jim Hines: This paper evaluates the effect of U.S. state corporate income taxes on union wages. American workers who belong to unions are paid more than their non-union counterparts, and this difference is greater in low-tax … Continue reading

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