The Short-term Effects of the Kansas Income Tax Cuts on Employment Growth

Autor:	Tracy M. Turner, Brandon Blagg
Rok vydání:	2017
Předmět:	Economics and Econometrics Labour economics 050208 finance Public Administration 05 social sciences Gross income Tax reform Adjusted gross income Dividend tax Personal income Value-added tax Income tax 0502 economics and business State income tax Economics 050207 economics Finance
Zdroj:	Public Finance Review. 46:1024-1043
ISSN:	1552-7530 1091-1421
DOI:	10.1177/1091142117699274
Popis:	The state of Kansas made dramatic changes to the structure of its personal income tax by eliminating taxation of business income and lowering marginal tax rates on other personal income sources. Proponents of the legislation maintain that the tax reductions will stimulate employment growth. Using a difference-in-differences approach, we estimate the impact of the tax changes on private-sector employment in the state of Kansas, relative to its border states, using data on the number of establishment employees and proprietors. We apply multistate county fixed effect model and county-border matching approaches to identify tax effects. Our findings indicate that two years post enactment, the tax law changes have not yielded a net increase in private-sector employment.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::a0270b435699d99e7c37bf5016185e27 https://doi.org/10.1177/1091142117699274 Zobrazit plný text záznamu