The Tax-Rate Elasticity of Local Business Profits
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DOI: 10.17169/fudocs_document_000000021256
Abstract: Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the… read more here.
Keywords: tax; local business; lbt; rate ... See more keywords