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ledwindra committed Dec 13, 2023
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661 changes: 661 additions & 0 deletions data/crossref/s-aea-aecrev/10.1257-aer.20171449.json

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{
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"date-time": "2023-12-13T00:57:26Z",
"timestamp": 1702429046582
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"publisher": "American Economic Association",
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"abstract": "<jats:p> In Su\u00e1rez Serrato and Zidar (2016), we estimate the incidence of state corporate taxes. Malgouyres, Mayer, and Mazet-Sonilhac (2023) highlight two errors, ignoring effects on firm composition and characterizing capital costs inconsistently. This reply corrects the structural model and corresponding incidence estimates. The incidence results are similar to the originally reported estimates and the confidence intervals widen for some estimates. In the corrected structural model, the firm owner incidence share estimate changes by 1.6 percentage points relative to the original version (i.e., 38.1 percent versus 36.5 percent). The worker share estimate is 35.0 percent. Landowners bear the remaining 26.8 percent. (JEL H22, H25, H32, H71, R23, R51) </jats:p>",
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"date-time": "2023-12-12T15:05:34Z",
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"page": "3401-3410",
"source": "Crossref",
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"title": [
"Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply"
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"unstructured": "Su\u00e1rez Serrato, Juan Carlos, and Owen M. Zidar. 2023a. \"Who Bene ts from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results.\" NBER Working Paper 31206.",
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"unstructured": "Su\u00e1rez Serato, Juan Carlos, and Owen Zidar. 2023b. \"Replication data for Who Bene ts from State Cor-porate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply.\" American Economic Association [Publisher], Inter-university Consortium for Political and Social Research [Distributor]. https://doi.org/10.3886/E190101V1.",
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