Code for: Heterogeneity in Corporate Tax Incidence by Worker Characteristics

Principal Investigator(s): View help for Principal Investigator(s) Patrick Kennedy, Congressional Joint Committee on Taxation; Christine Dobridge, Board of Governors of the Federal Reserve System; Paul Landefeld, Congressional Joint Committee on Taxation; Jacob Mortenson, Congressional Joint Committee on Taxation

Version: View help for Version V1

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kdlm_pnp.do	text/plain	8 KB	05/01/2024 11:53:AM
readme.txt	text/plain	1 KB	05/01/2024 12:39:PM

Project Citation:

Kennedy, Patrick, Dobridge, Christine, Landefeld, Paul, and Mortenson, Jacob. Code for: Heterogeneity in Corporate Tax Incidence by Worker Characteristics. Nashville, TN: American Economic Association [publisher], 2024. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-05-22. https://doi.org/10.3886/E201863V1

Project Description

Summary: This paper studies whether the incidence of the Tax Cuts and Jobs Act (TCJA) corporate tax cuts on worker earnings varies with individuals' characteristics: gender, age, and employment tenure, specifically. To identify effects, we follow the methodology in Kennedy, Dobridge, Mortenson, and Landefeld (2023) and use employer-employee matched tax records to compare effects between firms that faced differential tax reductions under TCJA due to their pre-TCJA legal status as C or S corporations. Our results imply TCJA led to a widening of within-firm earnings inequality by age and tenure, and are weakly suggestive of an increase in the log gender earnings wage gap among very highly paid workers.

Scope of Project

Subject Terms: Corporate tax incidence; Worker earnings differentials

JEL Classification:
      D31 Personal Income, Wealth, and Their Distributions
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      J31 Wage Level and Structure; Wage Differentials

Geographic Coverage: United States

Time Period(s): 2013 – 2019

Universe: Workers in IRS SOI sample of U.S. corporations

Data Type(s): administrative records data

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Published Versions

V1 [2024-05-22]

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