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CAREER: Business Taxation and Local Fiscal Policy

职业：营业税和地方财政政策

基本信息

批准号：
1752431
负责人：
Owen Zidar
金额：
$ 41.61万
依托单位：
National Bureau of Economic Research Inc
依托单位国家：
美国
项目类别：
Continuing Grant
财政年份：
2018
资助国家：
美国
起止时间：
2018-05-01 至 2025-04-30
项目状态：
未结题

来源：
https://www.nsf.gov/awardsearch/showAward?AWD_ID=1752431&HistoricalAwards=false
关键词：
CAREER Business Taxation Local Fiscal

项目摘要

Policymakers at both the national and sub-national level must not only finance a growing public sector, but they also need to do so while fostering growth and providing a competitive environment for businesses and top earners. This research consists of two lines of research related to these fiscal policy design challenges: business taxation and local fiscal policy. The goal of the first line of research is to document facts on U.S. business income and taxation, and then to develop estimates that are needed to inform the design of the business tax system. The second line of work focuses on local fiscal policy. It investigates what state and local governments have been doing to respond to adverse labor market conditions and then builds a framework for evaluating policy tradeoffs in a setting in which states want to provide safety net programs while facing a mobile tax base. These projects can help inform policymakers and improve the design of economic policy, which can increase incomes and opportunity for millions of people. It can also encourage additional research on these key areas.The first line of research documents facts on U.S. business income and taxation, and then characterizes and estimates parameters needed to inform the design of the business tax system. The investigator first examines the causes of rising business income, which accounts for much of the rise of top incomes since 2000. The investigator further investigates how business tax cuts impact firm performance and inequality. This project also evaluates investment policy provisions, the merits of broadening the tax base and lowering the corporate rate, and policies affecting the creation of new high-growth firms. The second line of work focuses on addressing state and local fiscal policy challenges. This research investigates what state and local governments have been doing to respond to adverse labor market conditions and then builds a framework for evaluating policy tradeoffs in a setting in which states want to provide safety net programs while facing a mobile tax base. The investigator further evaluates the equity and efficiency consequences of eliminating the state and local tax deduction, which is related to recent reforms that substantially raised tax rates on top earners in some locations.This award reflects NSF's statutory mission and has been deemed worthy of support through evaluation using the Foundation's intellectual merit and broader impacts review criteria.

国家和国家以下各级的决策者不仅必须为不断增长的公共部门提供资金，而且还需要在促进增长和为企业和高收入者提供竞争环境的同时提供资金。本研究由两条与这些财政政策设计挑战相关的研究路线组成：企业税收和地方财政政策。研究的第一个目标是记录美国企业收入和税收的事实，然后制定为设计企业税收制度所需的估计。第二条工作主线是地方财政政策。它调查了州和地方政府一直在做什么，以应对不利的劳动力市场条件，然后建立一个框架，以评估政策权衡的设置中，国家希望提供安全网计划，同时面临一个移动的税基。这些项目可以帮助决策者了解情况，改善经济政策的设计，从而增加数百万人的收入和机会。它还可以鼓励对这些关键领域进行更多的研究。第一条研究路线记录了美国企业收入和税收的事实，然后描述和估计为设计企业税收制度所需的参数。调查人员首先研究了企业收入增长的原因，这是自2000年以来最高收入增长的主要原因。调查人员进一步调查了企业减税如何影响公司业绩和不平等。本项目还评估了投资政策规定、扩大税基和降低公司税率的好处以及影响创建新的高增长企业的政策。第二项工作重点是解决国家和地方财政政策的挑战。本研究调查了州和地方政府一直在做什么，以应对不利的劳动力市场条件，然后建立一个框架，评估政策权衡的设置，国家希望提供安全网计划，同时面临着一个移动的税基。调查员进一步评估取消州和地方税收减免的公平和效率后果，这与最近的改革有关，这些改革大幅提高了某些地区高收入者的税率。该奖项反映了NSF的法定使命，并被认为值得通过使用基金会的智力价值和更广泛的影响审查标准进行评估来支持。