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Author: Molini, Fernando
Abstract: This study concludes that tax differencials may be an important locational factor, not only inside metropolitan areas, but also at other spatial scales. This finding is against what it is commonly believe among academics, and against what I expect at the onset of my research. This conclusion is reached after proving that tax differentials in many cases can increase or decrease profits more than any other cost differential, after criticizing the literature on the issue, and after refuting the main theoretical arguments against the effects of taxes on location. The result is particularly relevant for those businesses whose revenues do not depend on being in a specific location. In terms of number of establishments they may may not be very important. But in terms of employment they may represent a large proportion of at least manufacturing and wholesale. And among manufacturing, the high technology firms may be one of the sectors more sensitive to tax differentials.
Date: 1984-05
Disclaimer: Citations of sources, conclusions, or opinions expressed in this publication are the responsibility of the author and do not reflect the policies or views of staff or others affiliated with the Institute for Policy Studies or Johns Hopkins University.
Subject: Fiscal Policy
Enterprise Zone Policy

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