Corporate tax rates
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Who Feels the Effects of Corporate Tax Change?
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A new study uses a spatial model of local economies to calculate the incidence of corporate income tax on firms, workers, and landowners.
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Dispelling the Myth: Why State Tax Breaks for Businesses Do Not Spur Economic Growth
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A decline in the corporate tax rate enforced through state policy is found by a new study to be immaterial to investment decisions for businesses and therefore a non-factor for spurring economic growth within a state.