文章基本信息

标题：The Interindustry Distribution Of Effective Tax Rates For A State Corporate Income Tax
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作者：Newman, Robert J. ; Turnbull, Geoffrey K.
期刊名称：The Review of Regional Studies
印刷版ISSN：0048-749X
电子版ISSN：1553-0892
出版年度：1991
卷号：21
期号：1
页码：65-78
出版社：Southern Regional Science Association
摘要：This paper examines the extent to which a single state tax imposes differential burdens across industries. We provide quantitative estimates of the intrastate interindustry distribution of effective rates for the corporate income tax. In addition, we are able to remove that part of the interindustry variation introduced by formula apportionment, the method used by most states to calculate the portion of multi-state firms' incomes to be taxed as income earned in-state. The remaining interindustry variation reflects state over and under-taxation induced by preferential state tax credits and the differences between state and federal progressivity.