01307nas a2200169   4500008004100000245008500041210006900126260002500195490000700220520069800227653001500925100001800940700001700958700002200975700002300997856011701020       2009                        eng d00aEmpirical Evidence on the Revenue Effects of State Corporate Income Tax Policies0 aEmpirical Evidence on the Revenue Effects of State Corporate Inc  aWashington, DCc20090 v623 aUsing fixed-effects models of state corporate income tax (SCIT) revenues that account for the endogeneity of apportionment formula weights and tax rates, we find that states with a double-weighted sales factor experience lower SCIT revenues than do states with an equally-weighted sales factor, while higher statutory tax rates are associated with higher SCIT revenues. We also find that several other tax policies have statistically and economically significant associations with SCIT revenues. Use of a throwback rule and defining business income more broadly are associated with higher SCIT revenues, while combined reporting surprisingly is not significantly associated with SCIT revenues.10aAccounting1 aGupta, Sanjay1 aMoore, Jared1 aGramlich, Jeffrey1 aHofmann, Mary, Ann  u/biblio/empirical-evidence-revenue-effects-state-corporate-income-tax-policies-0