How about this: Taxes, Incentives, and Economic Growth: Assessing the Impact of Pro-business Taxes on U.S. State Economies Soledad Artiz Prillaman and Kenneth

How about this: Taxes, Incentives, and Economic Growth: Assessing the Impact of Pro-business Taxes on U.S. State Economies Soledad Artiz Prillaman and Kenneth J. Meier The Journal of Politics 2014 76:2, 364-379 > The empirical effect of business tax policy on economic development clearly diverges from economic theory. In a majority of cases, the impact of business taxation is negligible at best. Controlling for other factors, business-targeted tax cuts either have no effect or result in economic decline. The full paper is available via Sci-Hub's latest incarnation.