Details about Juan Carlos Suárez Serrato

Access statistics for papers by Juan Carlos Suárez Serrato.

Last updated 2024-03-07. Update your information in the RePEc Author Service.

Short-id: psu476

Working Papers

2024

1. The Fiscal Contract up Close: Experimental Evidence from Mexico City
   NBER Working Papers, National Bureau of Economic Research, Inc

2023

2. The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile
   CESifo Working Paper Series, CESifo
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2022)
   NBER Working Papers, National Bureau of Economic Research, Inc (2022) View citations (15)
3. Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2022

4. Capital Investment and Labor Demand
   Working Papers, U.S. Census Bureau, Center for Economic Studies View citations (1)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2021) View citations (12)
5. Taxing Property in Developing Countries: Theory and Evidence from Mexico
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2021) View citations (11)

2021

6. Regulating Conglomerates in China: Evidence from an Energy Conservation Program
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (23)

2020

7. The Structure of Business Taxation in China
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Journal Article The Structure of Business Taxation in China, Tax Policy and the Economy, University of Chicago Press (2021) View citations (3) (2021)
   Chapter The Structure of Business Taxation in China, NBER Chapters, National Bureau of Economic Research, Inc (2020) (2020)

2019

8. Do Corporate Tax Cuts Increase Income Inequality
   CESifo Working Paper Series, CESifo View citations (2)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2018) View citations (9)
   See also Journal Article Do Corporate Tax Cuts Increase Income Inequality?, Tax Policy and the Economy, University of Chicago Press (2022) View citations (3) (2022)
   Chapter Do Corporate Tax Cuts Increase Income Inequality?, NBER Chapters, National Bureau of Economic Research, Inc (2021) (2021)
9. How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
   See also Journal Article How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit, AEA Papers and Proceedings, American Economic Association (2019) View citations (2) (2019)
10. Tax Policy and Local Labor Market Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article Tax Policy and Local Labor Market Behavior, American Economic Review: Insights, American Economic Association (2020) View citations (42) (2020)
11. Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
    See also Journal Article Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform, The Review of Economic Studies, Review of Economic Studies Ltd (2023) View citations (8) (2023)

2018

12. Notching R&D Investment with Corporate Income Tax Cuts in China
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
    See also Journal Article Notching R&D Investment with Corporate Income Tax Cuts in China, American Economic Review, American Economic Association (2021) View citations (78) (2021)
13. Unintended Consequences of Eliminating Tax Havens
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (29)

2017

14. Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds, The Review of Economic Studies, Review of Economic Studies Ltd (2023) (2023)
15. The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article The structure of state corporate taxation and its impact on state tax revenues and economic activity, Journal of Public Economics, Elsevier (2018) View citations (34) (2018)

2016

16. Estimating Local Fiscal Multipliers
    Working Papers, eSocialSciences View citations (91)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (102)
17. The Limits of Meritocracy: Screening Bureaucrats Under Imperfect Verifiability
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article The limits of meritocracy: Screening bureaucrats under imperfect verifiability, Journal of Development Economics, Elsevier (2019) View citations (6) (2019)

2015

18. State Taxes and Spatial Misallocation
    2015 Meeting Papers, Society for Economic Dynamics View citations (59)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2015) View citations (32)
    See also Journal Article State Taxes and Spatial Misallocation, The Review of Economic Studies, Review of Economic Studies Ltd (2019) View citations (65) (2019)
19. Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
    Working Papers, Oxford University Centre for Business Taxation View citations (5)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2014) View citations (26)
    See also Journal Article Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms, American Economic Review, American Economic Association (2016) View citations (212) (2016)

2014

20. Broken or Fixed Effects?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article Broken or Fixed Effects?, Journal of Econometric Methods, De Gruyter (2019) View citations (4) (2019)

Journal Articles

2024

1. Public finance in emerging economies
   International Tax and Public Finance, 2024, 31, (1), 1-2

2023

2. Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds
   The Review of Economic Studies, 2023, 90, (2), 815-851
   See also Working Paper Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds, NBER Working Papers (2017) View citations (4) (2017)
3. Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform
   The Review of Economic Studies, 2023, 90, (2), 634-674 View citations (8)
   See also Working Paper Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform, NBER Working Papers (2019) View citations (16) (2019)
4. Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply
   American Economic Review, 2023, 113, (12), 3401-10

2022

5. Do Corporate Tax Cuts Increase Income Inequality?
   Tax Policy and the Economy, 2022, 36, (1), 35 - 91 View citations (3)
   See also Working Paper Do Corporate Tax Cuts Increase Income Inequality, CESifo Working Paper Series (2019) View citations (2) (2019)
   Chapter Do Corporate Tax Cuts Increase Income Inequality?, NBER Chapters, 2021, 35-91 (2021) (2021)

2021

6. Industrial Energy Regulation: The Role of Business Conglomerates in China
   AEA Papers and Proceedings, 2021, 111, 396-400 View citations (3)
7. Notching R&D Investment with Corporate Income Tax Cuts in China
   American Economic Review, 2021, 111, (7), 2065-2100 View citations (78)
   See also Working Paper Notching R&D Investment with Corporate Income Tax Cuts in China, NBER Working Papers (2018) View citations (32) (2018)
8. The Structure of Business Taxation in China
   Tax Policy and the Economy, 2021, 35, (1), 131 - 177 View citations (3)
   See also Chapter The Structure of Business Taxation in China, NBER Chapters, 2020, 131-177 (2020) (2020)
   Working Paper The Structure of Business Taxation in China, NBER Working Papers (2020) (2020)

2020

9. Tax Policy and Local Labor Market Behavior
   American Economic Review: Insights, 2020, 2, (1), 83-100 View citations (42)
   See also Working Paper Tax Policy and Local Labor Market Behavior, NBER Working Papers (2019) (2019)

2019

10. Broken or Fixed Effects?
    Journal of Econometric Methods, 2019, 8, (1), 12 View citations (4)
    See also Working Paper Broken or Fixed Effects?, NBER Working Papers (2014) View citations (8) (2014)
11. How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
    AEA Papers and Proceedings, 2019, 109, 493-99 View citations (2)
    See also Working Paper How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit, NBER Working Papers (2019) View citations (2) (2019)
12. State Taxes and Spatial Misallocation
    The Review of Economic Studies, 2019, 86, (1), 333-376 View citations (65)
    See also Working Paper State Taxes and Spatial Misallocation, 2015 Meeting Papers (2015) View citations (59) (2015)
13. The limits of meritocracy: Screening bureaucrats under imperfect verifiability
    Journal of Development Economics, 2019, 140, (C), 223-241 View citations (6)
    See also Working Paper The Limits of Meritocracy: Screening Bureaucrats Under Imperfect Verifiability, NBER Working Papers (2016) View citations (5) (2016)

2018

14. The structure of state corporate taxation and its impact on state tax revenues and economic activity
    Journal of Public Economics, 2018, 167, (C), 158-176 View citations (34)
    See also Working Paper The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity, NBER Working Papers (2017) View citations (5) (2017)

2016

15. Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    American Economic Review, 2016, 106, (9), 2582-2624 View citations (212)
    See also Working Paper Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms, Working Papers (2015) View citations (5) (2015)

Chapters

2024

1. Turning on the Light: A New Assessment of Measurement Error in International Tax Data
   A chapter in Tax Policy and the Economy, Volume 39, 2024

2021

2. Do Corporate Tax Cuts Increase Income Inequality?
   A chapter in Tax Policy and the Economy, Volume 36, 2021, pp 35-91
   See also Working Paper Do Corporate Tax Cuts Increase Income Inequality, CESifo (2019) View citations (2) (2019)
   Journal Article Do Corporate Tax Cuts Increase Income Inequality?, University of Chicago Press (2022) View citations (3) (2022)

2020

3. The Structure of Business Taxation in China
   A chapter in Tax Policy and the Economy, Volume 35, 2020, pp 131-177
   See also Working Paper The Structure of Business Taxation in China, National Bureau of Economic Research, Inc (2020) (2020)
   Journal Article The Structure of Business Taxation in China, University of Chicago Press (2021) View citations (3) (2021)