In addition to contributing to the literature on the economic effects of combined reporting for state income tax purposes, this study also introduces the tax research community to a newly available dataset from Dun and Bradstreet that contains precise locational firm and establishment data for public and private firms, as well as data on births, deaths, and moves. The data allows clear identification of firms that are multistate, as well as affiliate information (including exact name and location of parent); type of legal entity; employment; sales; CEO minority information; government contract data; import/export status; foreign ownership; credit data from D&B and Paydex; and other useful data.
Swenson, C.W. (2014), "Economic Effects of Combined Reporting for State Tax Purposes: Evidence from Recent Changes Using a New Data Source", Advances in Taxation (Advances in Taxation, Vol. 21), Emerald Group Publishing Limited, Bingley, pp. 201-233. https://doi.org/10.1108/S1058-749720140000021006
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