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| Author: | Duranton, G. Gobillon, L. Overman, H.G. |
| Title: | Assessing the effects of local taxation using microgeographic data |
| Journal: | Economic Journal
2011 : SEP, VOL. 121:555, p. 1017-1046 |
| Index terms: | local taxation market entry regression analysis employment manufacturing industry mathematical models |
| Language: | eng |
| Abstract: | We examine the effect of local taxation on firm location and growth. Our empirical methodology pairs establishments across jurisdictional boundaries to estimate the effect of taxation. The chosen approach improves on prior work as it corrects for unobserved establishment heterogeneity, unobserved time-varying site-specific effects and the endogeneity of local taxation. Applied to English manufacturing establishment data, local taxation is found to have a negative impact on employment growth, however no effect on entry is found. |
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