The impact of the corporate income tax: evidence from state organizational form data

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State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data (2019, unknown): “For example, small business owners with losses have a stronger incentive to choose pass-through taxation than corporate taxation when such an election is available (Gordon and Cullen (2006)).”
A review of tax research (2010, unknown): “74 See Hassett and Hubbard (2002), Desai and Goolsbee (2004), and Hassett and Newmark (2008) for reviews of the literature on taxes and investment.”
Corporate tax policy and incorporation in the EU (2008, methodology): “MacKie-Mason and Gordon (1997) and Goolsbee (1998; 2004) propose a simple model for”
Corporate tax elasticities: a reader's guide to empirical findings (2008, methodology): “Goolsbee (2004) criticizes this approach as the variation in tax rates over time is small, making it difficult to properly identify tax effects. Goolsbee (2004) then uses cross-section data for US States and industries in the retail trade sector in 1992. He explores the impact of taxes on several in”