Economics, Econometrics and Finance
7 years ago

Tax Rate Differentials Drive Income Shifting, Boosting State Economies.

1 view
˜The œjournal of regional analysis & policy
A Regional Tale of Two Income Taxes
Jerome Segura

Paper Summary

The study looked at how people and businesses report their income to pay less in taxes. They found that when personal income tax rates are lower than corporate tax rates, people tend to report more personal income. This suggests that tax differences can make people move their money to pay less in taxes.

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