Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut

By Danny Yagan. 2015

358 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/40049da22b891abfd5078dfda27229ebeba1f61f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. G. Maffini
2. Li Liu
3. Irem Guceri
4. Eric Zwick
5. R. Prisinzano
6. Michael Cooper
7. James E. Pearce
8. Jing Xing

In Economics and Econometrics

1. G. Maffini
2. Li Liu
3. Irem Guceri
4. Eric Zwick
5. R. Prisinzano
6. Michael Cooper
7. James E. Pearce
8. Jing Xing

Citations in the corpus

• Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market (2019, neutral): “• Operating Profits: We follow Kline et al. (2019), who use a similar approach to Yagan (2015), in defining Operating Profits as the sum of Lines 1c, 18, and 20, minus the sum of Lines 2 and 27 on Form 1120 for C-corporations„ the sum of Lines 1c, 13, and 15, minus the sum of Lines 2 and 20 on Form…”
• Capitalists in the Twenty-First Century* (2019, neutral): “In some industries, such as restaurants, retailers, and wholesalers, firms operate in both pass-through and C-corporation form (e.g., Menards versus Home Depot; Yagan 2015).”
• Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence (2019, background): “…incentives for physical investment include studies by Cummins et al. (1994), Caballero et al. (1995), Chirinko et al. (1999), Edgerton (2010), Yagan (2015), Bond and Xing (2015), and Zwick and Mahon (2014) which estimate the elasticity of physical capital with respect to its user cost, as…”
• Taxation and Innovation in the 20th Century (2018, neutral): “On the corporate tax side, several empirical studies examine the effects (or absence thereof) of dividend tax cuts (Yagan, 2015; Chetty and Saez, 2005).”
• The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns (2019, background): “For example, in the US, Yagan (2015) finds that corporate investment does not react to changes in dividend taxation while Zwick and Mahon (2014) find that bonus depreciation provisions are salient.”
• Business in the United States: Who Owns It, and How Much Tax Do They Pay? (2016, background): “Finally, we note that a long-standing rationale for the entity-level corporate income tax is that it can serve as a backstop to the personal income tax system (e.g., Bank (2010), Zucman (2014)).”