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Project Citation: 

Chodorow-Reich, Gabriel, Zidar, Owen, and Zwick, Eric. Data and Code for: Lessons from the Biggest Business Tax Cut in US History. Nashville, TN: American Economic Association [publisher], 2024. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-08-16. https://doi.org/10.3886/E202721V1

Project Description

Summary:  View help for Summary This repository contains the code and data necessary to replicate a subset of the exhibits found in the JEP article "Lessons from the Biggest Business Tax Cut in US History" by Chodorow-Reich, Zidar, and Zwick.

Scope of Project

Subject Terms:  View help for Subject Terms Tax Cuts and Jobs Act; Corporate Taxation
JEL Classification:  View help for JEL Classification
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H32 Fiscal Policies and Behavior of Economic Agents: Firm
      K34 Tax Law
Geographic Coverage:  View help for Geographic Coverage United States
Time Period(s):  View help for Time Period(s) 2016 – 2022
Universe:  View help for Universe Firms in the United States.
Data Type(s):  View help for Data Type(s) administrative records data; aggregate data

Methodology

Data Source:  View help for Data Source
The Internal Revenue Service

The Bureau of Economic Analysis

The Office of Management and Budget

The Tax Foundation

Unit(s) of Observation:  View help for Unit(s) of Observation Aggregated Firms, Firms

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