Business Taxation in a Federal System

The project will support two research conferences that will draw together the research community studying the economics of business taxation, particularly with administrative data provided by state or federal revenue authorities. Many researchers, including a large number of relatively recent PhDs, are making breakthroughs in the use of administrative data to analyze tax policy. By bringing them together with more senior researchers who have long experience in studying the incentive effects of tax policy, the conferences will enhance the quality of research that is being done and expand the set of questions being studied with administrative data. The studies discussed at the two project meetings will strengthen the research base that underlies policy design discussions.