Business Taxation in a Federal System

Grant Year: 2017

Joshua Rauh and Owen Zidar will lead an effort to examine how business taxes at the federal, state, and local levels of government affect economic growth, employment, and entrepreneurship. They will commission research to address questions such as the impact of state business-tax subsidies on state economies and employment and the extent to which state business taxes affect rates of firm startups and entrepreneurship. The project’s findings will appear in a series of papers and articles.