摘要：This paper examines the extent to which a single state tax imposes differential burdens across industries. We provide quantitative estimates of the intrastate interindustry distribution of effective rates for the corporate income tax. In addition, we are able to remove that part of the interindustry variation introduced by formula apportionment, the method used by most states to calculate the portion of multi-state firms' incomes to be taxed as income earned in-state. The remaining interindustry variation reflects state over and under-taxation induced by preferential state tax credits and the differences between state and federal progressivity.
