TITLE

Corporate Taxes and Manufacturing, How Strong a Relationship?

AUTHOR(S)
Pantuosco, Louis; Seyfried, William
PUB. DATE
June 2004
SOURCE
American Business Review;Jun2004, Vol. 22 Issue 2, p40
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This paper discusses and investigates the shift of the tax burden away from corporate taxes in the U.S. It investigates the impact that a decline in the manufacturing sector has on corporate taxes. The study focuses on a survey of Eastern U.S. states, many of which have experienced relatively large declines in their contribution of manufacturing to gross state product. Data limitations inhibit the determination of who acquires the tax burden given up by corporations, since sales tax revenue is not reported separately for consumers and businesses. Therefore, the discussion is based on the relationship between corporate tax revenues and manufacturing output. The emphasis lies on the behavior of states toward corporations.
ACCESSION #
13989206

 

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