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| Author: | Rathelot, R. Sillard, P. |
| Title: | The importance of local corporate taxes in business location decisions: Evidence from French micro data |
| Journal: | Economic Journal
2008 : MAR, VOL. 118:527, p. 499-514 |
| Index terms: | company taxation econometric models France local taxation location of industry |
| Language: | eng |
| Abstract: | Determinants of business locations, such as locations of partners and competitors, are numerous. This paper analyzes the impact of local taxes by using a Poisson model. At first, the authors find that there are a number of unobserved factors driving firm creation that are correlated with the level of taxes in a municipality. Because of the possible endogeneity, the authors use an approach close to Regression Discontinuity Design. With this approach, a weak link between higher local taxes and less firm creation is found when everything else kept equal. |
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