To read the full version of this content please select one of the options below:

Economic Effects of Combined Reporting for State Tax Purposes: Evidence from Recent Changes Using a New Data Source

Advances in Taxation

ISBN: 978-1-78441-120-6, eISBN: 978-1-78441-119-0

ISSN: 1058-7497

Publication date: 18 November 2014

Abstract

Originality/value

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.

Keywords

Citation

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

Publisher

:

Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited