转换为单一销售因素对国家税收的现金流和行为影响

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2015-07-01 DOI:10.2308/ATAX-51203

Charles W. Swenson

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引用次数: 3

摘要

摘要:本研究考察了国家企业所得税分摊改为单一销售因子(SSF)公式对地方就业的影响。通过解决之前相互矛盾的工作，我发现SSF只增加了本地企业的就业，导致经济上微不足道的总就业增长。除了有助于政策辩论之外，该研究还引入了一个新的数据库，为公共和私营企业提供特定地点的机构级信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Cash Flow and Behavioral Effects of Switching to a Single Sales Factor on State Taxation

ABSTRACT: This study examines the impact that switching to a single sales factor (SSF) formula for state corporate income tax apportionment has on local employment. Resolving previous conflicting work, I find that SSF increased employment only for locally based firms, resulting in economically insignificant aggregate employment gains. Beyond contributing to the policy debate, the study also introduces a new database that provides location-specific, establishment-level information for both public and privately owned firms.

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量