Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper investigates the economic impact of the apportionment formulae used to divide corporate income taxes among the states. Most apportionment formulae, by including payroll, turn the state corporate income tax at least partially into a payroll tax. Using panel data from 1978 - 1994, the results show that this distortion has an important effect on state-level employment. For the average state, reducing the payroll weight from one-third to one-quarter increases manufacturing employment around 3% and the result is highly robust. The results also indicate that apportionment changes have important negative externalities on other states in that the effects of the apportionment formula on aggregate employment is zero. Every job gained within a state from an apportionment change is taken from another state. This externality suggests that the U.S. would be better off if the apportionment formula were set at a federal level. The paper also shows that because the payroll component of the tax is administered on top of the existing payroll tax, the deadweight loss from this component of state corporate income taxation may be significant, despite the low tax rates.

Job creation --- Labor supply --- Econometric models. --- Effect of taxation on

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Comparative analyses (with tables) of tax and unemployment benefits in OECD countries and their potential effect on voluntary and involuntary unemployment.

Manpower policy --- Employee fringe benefits --- Labor supply --- Taxation --- Werkloosheid. --- Sociale zekerheid. --- Arbeidsmotivatie. --- Uitkeringen. --- Fiscale regelingen. --- Anreiz. --- Arbeitslosenunterstützung. --- Arbeitslosigkeit. --- Berufstätigkeit. --- Beschäftigungspolitik. --- Soziales System. --- Employee fringe benefits. --- Manpower policy. --- Taxation. --- Effect of taxation on --- Effect of taxation on. --- OECD countries. --- Aide sociale --- Travail, March ̌du, Effets des programmes de sčurit ̌du revenu sur le --- Travail, March ̌du, Effets de l'impt̥ sur le --- Impt̥ --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Employment policy --- Human resource development --- Labor market --- Labor market policy --- Manpower utilization --- Benefits, Employee --- Benefits, Fringe --- Employee benefits --- Fringe benefits --- Non-wage payments --- Perks (Employee fringe benefits) --- Perquisites (Employee fringe benefits) --- Labor force --- Labor force participation --- Labor pool --- Work force --- Workforce --- Government policy --- OECD member countries --- Organisation for Economic Co-operation and Development countries --- Anreiz --- Arbeitslosenunterstützung --- Arbeitslosigkeit --- Berufstätigkeit --- Beschäftigungspolitik --- Soziales System --- Gesellschaftssystem --- Sozialsystem --- Soziokulturelles System --- Soziale Systeme --- Sozialsysteme --- Staatliche Beschäftigungspolitik --- Vollbeschäftigungspolitik --- Erwerbstätigkeit --- Erwerbslosigkeit --- Arbeitsloser --- Arbeitslosenfürsorge --- Incentive --- Anreize --- Unterstützung --- Travail, Marché du, Effets des programmes de sécurité du revenu sur le --- Travail, Marché du, Effets de l'impôt sur le --- Impôt --- Gesellschaftsordnung --- Kulturelles System --- Sozioökonomisches System --- Wirtschaftspolitik --- Arbeitsmarktpolitik --- Berufstätiger --- Arbeitsplatz --- Unterbeschäftigung --- Finance, Public --- Revenue --- Labor policy --- Trade adjustment assistance --- Compensation management --- Labor costs --- Wages --- Human capital --- Labor mobility --- Manpower --- Unemployment. --- Social security. --- Motivation. --- Benefits. --- Tax ruling. --- Staatliche Beschäftigungspolitik --- Vollbeschäftigungspolitik --- Erwerbstätigkeit --- Berufstätiger --- Law and legislation --- Public welfare --- Emploi --- Avantages sociaux --- Marché du travail --- Politique gouvernementale --- Effets de l'impôt sur --- Benevolent institutions --- Poor relief --- Public assistance --- Public charities --- Public relief --- Public welfare reform --- Relief (Aid) --- Social welfare --- Welfare (Public assistance) --- Welfare reform --- Human services --- Social service --- Unterbeschäftigung --- Sozioökonomisches System --- Arbeitslosenfürsorge --- Unterstützung --- Public welfare.