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Title: Do State Corporate Income Taxes Reduce Wages?

Citation Type: Journal Article

Publication Year: 2009

Abstract: This article examines the impact of state corporate taxes on wages. The 1st section of the article discusses the evolution of the state corporate tax. The 2nd section explores who bears the burden of the tax. The 3rd section uses empirical analysis to show that corporate taxes reduce wages and that the magnitude of the negative relationship between the taxes and wages has increased over the past 30 years. The analysis also finds that state corporate taxes have a larger negative effect on more highly educated workers.

User Submitted?: No

Authors: Felix, R Alison

Periodical (Full): Economic Review - Second Quarter

Issue:

Volume:

Pages: 77-102

Data Collections: IPUMS CPS

Topics: Labor Force and Occupational Structure

Countries:

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