Abstract

http://ssrn.com/abstract=1931362
 
 

References (28)



 
 

Citations (14)



 
 

Footnotes (40)



 


 



Assessing the Effects of Local Taxation Using Microgeographic Data


Gilles Duranton


London School of Economics & Political Science (LSE) - Department of Geography and Environment; Centre for Economic Policy Research (CEPR)

Laurent Gobillon


National Institute of Statistics and Economic Studies (INSEE) - Center for Research in Economics and Statistics (CREST); National Institute of Demographic Studies (INED)

Henry G. Overman


London School of Economics (LSE) - Department of Geography and Environment; Centre for Economic Policy Research (CEPR)

September 2011

The Economic Journal, Vol. 121, Issue 555, pp. 1017-1046, 2011

Abstract:     
We study the impact of local taxation on the location and growth of firms. Our empirical methodology pairs establishments across jurisdictional boundaries to estimate the impact of taxation. Our approach improves on existing work as it corrects for unobserved establishment heterogeneity, for unobserved time‐varying site‐specific effects and for the endogeneity of local taxation. Applied to data for English manufacturing establishments, we find that local taxation has a negative impact on employment growth but no effect on entry.

Number of Pages in PDF File: 30

Accepted Paper Series


Date posted: September 21, 2011  

Suggested Citation

Duranton, Gilles and Gobillon, Laurent and Overman, Henry G., Assessing the Effects of Local Taxation Using Microgeographic Data (September 2011). The Economic Journal, Vol. 121, Issue 555, pp. 1017-1046, 2011. Available at SSRN: http://ssrn.com/abstract=1931362 or http://dx.doi.org/10.1111/j.1468-0297.2011.02439.x

Contact Information

Gilles Duranton
London School of Economics & Political Science (LSE) - Department of Geography and Environment ( email )
Houghton Street
WC2A 2AE London
United Kingdom
+44 20 7955 7604 (Phone)
+44 20 7955 7412 (Fax)
Centre for Economic Policy Research (CEPR)
77 Bastwick Street
London, EC1V 3PZ
United Kingdom
Laurent Gobillon
National Institute of Statistics and Economic Studies (INSEE) - Center for Research in Economics and Statistics (CREST) ( email )
15 Boulevard Gabriel Peri
92245 Malakoff Cedex, 1 92245
France
National Institute of Demographic Studies (INED) ( email )
133, Boulevard Davout
Paris cedex 20, France 75980
France
+33 1 5606 2016 (Phone)
+33 1 5606 2199 (Fax)
HOME PAGE: http://laurent.gobillon.free.fr/
Henry G. Overman
London School of Economics (LSE) - Department of Geography and Environment ( email )
Houghton Street
WC2A 2AE London
United Kingdom
+44 20 7955 6581 (Phone)
+44 20 7955 7412 (Fax)
Centre for Economic Policy Research (CEPR)
77 Bastwick Street
London, EC1V 3PZ
United Kingdom
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Abstract Views: 116
Downloads: 1
References:  28
Citations:  14
Footnotes:  40

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