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Taxation Articles, Research, & Case Studies on Taxation– HBS. W=300" data-large-file="https://captainawkwarddotcom.files.wordpress.com/2012/03/maxheadroom.jpeg? w=300" class="size-full wp-image-2556" title="maxheadroom" src="https://captainawkwarddotcom.files.wordpress.com/2012/03/maxheadroom.jpeg? w=545" alt="Max Headroom wearing white shades" srcset="https://captainawkwarddotcom.files.wordpress.com/2012/03/300w, https://captainawkwarddotcom.files.wordpress.com/2012/03/maxheadroom.jpeg? This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners.
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