空间税制与制造业企业的区位选择：突尼斯南部的调查证据

IF 2 4区经济学 Q2 DEVELOPMENT STUDIES

Review of Development Economics Pub Date : 2023-12-23 DOI:10.1111/rode.13083

Rawaa Laajimi

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引用次数: 0

摘要

我们对突尼斯东南部的 179 家制造企业进行了调查，以研究其区位选择的决定因素，并特别关注基于区位的财政制度的作用。使用多因素分析法和层次聚类分析法对数据进行分析后发现，该地区的制造业企业可根据调查中各种区位决定因素的相对强度分为不同的组别。我们证实了财政和金融激励措施在一些制造业企业的选址决策中发挥了重要作用，同时我们也强调了劳动力、土地供应和地理邻近性等传统因素与某些行业的相关性。二元模型和有序概率模型的估计结果表明，总体而言，与非税收优惠地区相比，落户税收优惠地区的概率平均增加 15%。

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Spatial tax regimes and location choices of manufacturing firms: Survey evidence in southern Tunisia

We conducted a survey of 179 manufacturing firms in southeastern Tunisia to investigate the determinants of their location choices, with a specific focus on the role of place-based fiscal regimes. The data analyzed using Multiple Factor Analysis and Hierarchical Cluster Analysis reveal that manufacturing firms in this region can be categorized into distinct groups based on the relative strength of the wide range of location determinants included in the survey. While we confirm the significant role of fiscal and financial incentives in the location decisions of some manufacturing firms, we also highlight the relevance of traditional factors such as workforce, land availability and geographic proximity for certain sectors. Estimates from binary and ordered probit models show that, overall, the probability of locating in a tax-advantaged area increases by an average 15% compared with a non-tax-advantaged area.

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来源期刊

Review of Development Economics Multiple-

CiteScore

3.20

自引率

6.20%

发文量

109

期刊介绍： The Review of Development Economics is a leading journal publishing high-quality research in development economics. It publishes rigorous analytical papers, theoretical and empirical, which deal with contemporary growth problems of developing countries, including the transition economies. The Review not only serves as a link between theorists and practitioners, but also builds a bridge between development economists and their colleagues in related fields. While the level of the Review of Development Economics is academic, the materials presented are of value to policy makers and researchers, especially those in developing countries.