Apportionment factors

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US State-Level Corporate Tax, Apportionment, and Control Variables with FIPS Crosswalk (1980–2014)

US State-Level Corporate Tax, Apportionment, and Control Variables with FIPS Crosswalk (1980–2014)

carol.reyes.dulong
Open Dataset
Creators: Suárez Serrato, Juan Carlos, and Owen Zidar
Publication Date: 2019-12-10
Creators: Suárez Serrato, Juan Carlos, and Owen Zidar

This dataset collection provides comprehensive, state-level information on corporate tax rates, apportionment factors, and tax base controls for the United States covering various periods from 1980 to 2014. It includes a crosswalk file linking state FIPS codes to different state names and abbreviations, detailed records of both state and federal corporate tax rates by state-year, and apportionment factors (payroll, sales, and property) sourced from the Book of the States by the Council of State Governments. Additionally, it offers a range of state tax base control variables for each state-year, which were used for analytical controls in related research. This collection is designed to support empirical analysis in public finance, taxation policy, and state-level economic research.

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