The Disappearing State Corporate Income Tax

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Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally;
  • Journal: National Tax Journal, volume 58, issue 1 March, pages 115-38

This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore ... View more
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