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Cited by 1,019

The DOI matches its Crossref record; 42 of the 42 references it cites were found in a registry or an index.

The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States

Open access
Mertens, Karel, Ravn, Morten O·2013·American Economic Review
DOI 10.1257/aer.103.4.1212
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Abstract

This paper estimates the dynamic effects of changes in taxes in the United States. We distinguish between changes in personal and corporate income taxes and develop a new narrative account of federal tax liability changes in these two tax components. We develop an estimator which uses narratively identified tax changes as proxies for structural tax shocks and apply it to quarterly post-WWII data. We find that short run output effects of tax shocks are large and that it is important to distinguish between different types of taxes when considering their impact on the labor market and on expenditure components. (JEL E23, E62, H24, H25, H31, H32)

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Metadata

Authors
Mertens, K., & Ravn, M. O.
Venue
American Economic Review
Publisher
American Economic Association
Published
2013-06-01
Volume
103
Issue
4
Pages
1212-1247
ISSN
0002-8282 (ISSN-L)
DOI
10.1257/aer.103.4.1212
OpenAlex
W2048267822
Cited by
1,019
References
42
FWCI
91.55
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States. https://app.cochat.ai/papers/10.1257/aer.103.4.1212
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Mertens, K., & Ravn, M. O. (2013). The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States. American Economic Review. https://doi.org/10.1257/aer.103.4.1212

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.