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Research

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.

Research

Are U.S. State Tax Policies Increasingly Polarized?

We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.

Research

Do Taxes Affect Pre-Tax Income Inequality? Evidence from 100 Years of U.S. State Tax Policies

We study how U.S. state taxes have affected pre-tax income inequality during the last century (1917-2018).

Research

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

We estimate entrepreneurs' preferences for social insurance coverage and the extent of adverse selection and moral hazard in social insurance for entrepreneurs in Finland.

Research

One Hundred Years of U.S. State Taxation

We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.

Research

Corporate Political Spending and State Tax Policy: Evidence from Citizens United

To what extent is U.S. state tax policy affected by corporate political contributions?

Research

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

This research uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors.

Research

Can Payroll Tax Cuts Help Firms During Recessions?

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns.

Research

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.

Research

Does Mandating Social Insurance Affect Entrepreneurial Activity?

This research estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland.

Our Research: Business Taxes And Entrepreneurship

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

Are U.S. State Tax Policies Increasingly Polarized?

Do Taxes Affect Pre-Tax Income Inequality? Evidence from 100 Years of U.S. State Tax Policies

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

One Hundred Years of U.S. State Taxation

Corporate Political Spending and State Tax Policy: Evidence from Citizens United

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

Can Payroll Tax Cuts Help Firms During Recessions?

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Does Mandating Social Insurance Affect Entrepreneurial Activity?

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