Qi, Shi; Schlagenhauf, Don; Chen, Daphne - Society for Economic Dynamics - SED - 2013
The corporate income tax rate in the U.S. is almost forty percent. This high tax rate has been associated with … depressing employment growth. Cutting or even eliminating corporate income tax has been proposed during the recent presidential … understand the link between corporate income tax and employment growth, we use a dynamic general equilibrium occupational choice …