| 000 -LEADER |
|---|
| fixed length control field |
01324nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
201102b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Garrett, Daniel G., Eric Ohrn, and Juan Carlos Suárez Serrato |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Tax policy and local labor market behavior |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
The American Economic Review: Insights |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
2(1), Mar, 2020: p.83-100 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Since 2002, the US government has encouraged business investment using accelerated depreciation policies that significantly reduce investment costs. We provide the first in-depth analysis of this stimulus on employment and earnings. Our local labor markets approach exploits cross-industry variation in policy generosity interacted with county-level industry location data. This strategy identifies the partial equilibrium effects of accelerated depreciation. Places that experience larger decreases in investment costs see an increase in employment and earnings. In contrast, the policy does not have positive effects on earnings-per-worker. Overall, our findings suggest federal corporate tax policy has large effects on local labor markets.- Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fixed Investment and Inventory Studies, Capacity, Labor Demand |
| 9 (RLIN) |
20765 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
The American Economic Review: Insights |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
CAPITAL BUDGETING |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
