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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 2006 CEPR Discussion Paper No. 5856 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.
Keywords: Local taxation, spatial differencing, borders, regression discontinuity JEL Classifications: H22, H71, R38 Working Paper SeriesDate posted: December 20, 2006 ; Last revised: December 20, 2006Suggested CitationContact Information
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