Investment, Accounting, and the Salience of the Corporate Income Tax

Jesse Edgerton

NBER Working Paper No. 18472
Issued in October 2012

---- Acknowledgments ----

Any views expressed are those of the author only and need not represent the views of the Federal Reserve Board or its staff. I thank Bill Baber, Dan Bergstresser, Jennifer Blouin, Jian Cai, Raj Chetty, Christopher Hanna, Laura Kawano, David Lebow, Pierre Liang, Michelle Hanlon, James Mackie, James Poterba, Nirupama Rao, Doug Shackelford, Joel Slemrod, Johannes Spinnewijn, Stacey Tevlin, Ross Watts, and seminar participants at the American Taxation Association, Carnegie Mellon, the Federal Reserve System Applied Micro Conference, Georgetown, the NBER Trans-Atlantic Public Economics Seminar, the University of Illinois, the UNC Tax Symposium, and the Office of Tax Analyis for helpful comments and conversations. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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