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Split of corporate and non-corporate assets for inventories and land

Open jdebacker opened this issue 7 years ago • 1 comments

B-Tax yield much different ratios than was CBO (2007) finds. In particular, CBO finds:

  1. Fraction of land owned by businesses facing corp tax treatment = 46.8% (B-Tax finds about 18%)
  2. Fraction of inventories owned by businesses facing corp tax treatment = 72% (B-Tax finds about 60%).

A place to start is in read_bea.py, where these asset types are attributed across industry and tax treatment.

jdebacker avatar Sep 29 '16 00:09 jdebacker