Aggregate Responses to Fiscal Policies
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The three chapters of this book analyze the behavioral impact of government fiscal policies. In the first chapter, an econometric model of state manufacturing job growth from 1980-1996 is estimated, to quantify the effect of "apportionment formulas" that states use to determine the taxable income of multi-state firms. The second chapter proposes a method of constructing an alternative to the top statutory corporate income tax rate as a measure of the tax's burden in cross-state empirical studies, as the top rate ignores other important provisions. The last chapter uses a national cross-section...
The three chapters of this book analyze the behavioral impact of government fiscal policies. In the first chapter, an econometric model of state manufacturing job growth from 1980-1996 is estimated, to quantify the effect of "apportionment formulas" that states use to determine the taxable income of multi-state firms. The second chapter proposes a method of constructing an alternative to the top statutory corporate income tax rate as a measure of the tax's burden in cross-state empirical studies, as the top rate ignores other important provisions. The last chapter uses a national cross-section of counties to estimate the impact of federal spending on the 2000 presidential election.
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