{"id":"https://openalex.org/W2581366898","doi":"https://doi.org/10.17310/ntj.2015.4.02","title":"THE RELATIONSHIP BETWEEN TAXES AND GROWTH AT THE STATE LEVEL: NEW EVIDENCE","display_name":"THE RELATIONSHIP BETWEEN TAXES AND GROWTH AT THE STATE LEVEL: NEW EVIDENCE","publication_year":2015,"publication_date":"2015-12-01","ids":{"openalex":"https://openalex.org/W2581366898","doi":"https://doi.org/10.17310/ntj.2015.4.02","mag":"2581366898"},"language":"en","primary_location":{"id":"doi:10.17310/ntj.2015.4.02","doi":"https://doi.org/10.17310/ntj.2015.4.02","is_oa":false,"landing_page_url":"https://doi.org/10.17310/ntj.2015.4.02","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3385496","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060268328","display_name":"William G. Gale","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William G. Gale","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044041179","display_name":"Aaron Krupkin","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Aaron Krupkin","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5067286799","display_name":"Kim S. Rueben","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kim Rueben","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.669,"has_fulltext":false,"cited_by_count":97,"citation_normalized_percentile":{"value":0.98958062,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"68","issue":"4","first_page":"919","last_page":"941"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.016300000250339508,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13387","display_name":"Politics, Economics, and Education Policy","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/state-tax-policy","display_name":"state tax policy","score":0.7820000052452087},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.9810000061988831},{"id":"https://openalex.org/keywords/top-income-tax-rates","display_name":"top income tax rates","score":0.9010000228881836},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.7739999890327454},{"id":"https://openalex.org/keywords/firm-formation","display_name":"firm formation","score":0.777999997138977},{"id":"https://openalex.org/keywords/entrepreneurship","display_name":"entrepreneurship","score":0.9649999737739563},{"id":"https://openalex.org/keywords/employment","display_name":"employment","score":0.9480000138282776},{"id":"https://openalex.org/keywords/tax-cuts","display_name":"tax cuts","score":0.5879999995231628}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.8382254242897034},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5742224454879761},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.5462377667427063},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.46123409271240234},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.44830408692359924},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4456577003002167},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.4284447431564331},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.42596641182899475},{"id":"https://openalex.org/C167116941","wikidata":"https://www.wikidata.org/wiki/Q7689426","display_name":"Tax deferral","level":5,"score":0.42310789227485657},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.41805362701416016},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.4152941107749939},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.40288710594177246},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.3526272773742676},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.283510684967041},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.06437137722969055},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.17310/ntj.2015.4.02","doi":"https://doi.org/10.17310/ntj.2015.4.02","is_oa":false,"landing_page_url":"https://doi.org/10.17310/ntj.2015.4.02","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.697.5707","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.697.5707","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.brookings.edu/%7E/media/research/files/papers/2015/04/29-relationship-between-taxes-and-growth-gale/gale--taxes-and-growth-42915.pdf","raw_type":"text"},{"id":"mag:3124639403","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3385496","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:ntj:journl:v:68:y:2015:i:4:p:919-942","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/68/4/ntj-v68n04p919-942-relationship-state-taxes-growth.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"mag:3124639403","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3385496","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"score":1.0,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W27356491","https://openalex.org/W579343566","https://openalex.org/W1544460022","https://openalex.org/W1604407854","https://openalex.org/W1986004360","https://openalex.org/W1993604029","https://openalex.org/W2011105348","https://openalex.org/W2013273315","https://openalex.org/W2037527739","https://openalex.org/W2044015874","https://openalex.org/W2044872914","https://openalex.org/W2058524950","https://openalex.org/W2060214757","https://openalex.org/W2071655527","https://openalex.org/W2075855286","https://openalex.org/W2080242124","https://openalex.org/W2084482938","https://openalex.org/W2091717419","https://openalex.org/W2097146126","https://openalex.org/W2107504446","https://openalex.org/W2113065436","https://openalex.org/W2125444543","https://openalex.org/W2151545313","https://openalex.org/W2155372537","https://openalex.org/W2268050051","https://openalex.org/W2340960202","https://openalex.org/W2757526596","https://openalex.org/W3023564946","https://openalex.org/W3121396209","https://openalex.org/W3125166057","https://openalex.org/W3213526873"],"related_works":["https://openalex.org/W2739484154","https://openalex.org/W2127780198","https://openalex.org/W2107504446","https://openalex.org/W27356491","https://openalex.org/W3125007424","https://openalex.org/W2058524950","https://openalex.org/W3125505581","https://openalex.org/W2091195111","https://openalex.org/W3128394193","https://openalex.org/W1591569440"],"abstract_inverted_index":{"The":[0],"effects":[1,27,71],"of":[2,28,59],"state":[3,88],"tax":[4,36,41,68,90],"policy":[5],"on":[6,30],"economic":[7,47,75],"growth,":[8,31],"entrepreneur":[9],"ship,":[10],"and":[11,25,53],"employment":[12,50],"remain":[13],"controversial.":[14],"Using":[15],"a":[16],"framework":[17],"that":[18,34,84],"in":[19,74,86],"prior":[20],"research":[21],"generated":[22],"significant,":[23],"negative,":[24],"robust":[26],"taxes":[29],"we":[32],"find":[33],"neither":[35],"revenues":[37],"nor":[38],"top":[39,66,87],"income":[40,67,89],"rates":[42,91],"bear":[43],"stable":[44],"relationships":[45],"to":[46],"growth":[48],"or":[49,94],"across":[51],"states":[52],"over":[54],"time.":[55],"While":[56],"the":[57,70,82],"rate":[58],"firm":[60],"formation":[61],"is":[62],"negatively":[63],"affected":[64],"by":[65],"rates,":[69],"are":[72,79],"small":[73],"terms.":[76],"Our":[77],"results":[78],"inconsistent":[80],"with":[81],"view":[83],"cuts":[85],"will":[92],"automatically":[93],"necessarily":[95],"generate":[96],"growth.":[97]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":17},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2017-02-03T00:00:00"}
