分步税率与企业设立地点:来自宾夕法尼亚州经验的证据

IF 0.5 Q4 ECONOMICS

PUBLIC FINANCE REVIEW Pub Date : 2022-09-25 DOI:10.1177/10911421221124572

A. Hanson

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引用次数: 0

摘要

本文分析了企业设立地点与分割税率财产税之间的关系。利用宾夕法尼亚州各城市拆分率采用和强度的变化，我应用1994年至2017年人口普查县商业模式(CBP)的数据来估计差异中差异(DiD)风格模型。调查结果表明，从传统的财产税转向分税制与最初增加60至107家商业机构有关。商业机构的数量似乎对实施后分割率的变化并不敏感，但在实施后，企业数量的最初增长每年下降3.3至5.5家，或约5%。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Split-Rate Taxation and Business Establishment Location: Evidence From the Pennsylvania Experience

This article estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across Pennsylvania, I apply data from the Census’s County Business Patterns (CBP) between 1994 and 2017 to estimate difference-in-difference (DiD) style models. Findings suggest that moving from conventional property taxation to a split-rate system is associated with an initial increase of between 60 and 107 business establishments. The number of business establishments does not appear to be sensitive to changes in the split-rate ratio after implementation, but the initial increase in the number of establishments declines each year after implementation by between 3.3 and 5.5 establishments, or about 5 percent.

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来源期刊

PUBLIC FINANCE REVIEW ECONOMICS-

CiteScore

1.30

自引率

0.00%

发文量

期刊介绍： Public Finance Review is a professional forum devoted to US policy-oriented economic research and theory, which focuses on a variety of allocation, distribution and stabilization functions within the public-sector economy. Economists, policy makers, political scientists, and researchers all rely on Public Finance Review, to bring them the most up-to-date information on the ever changing US public finance system, and to help them put policies and research into action. Public Finance Review not only presents rigorous empirical and theoretical papers on public economic policies, but also examines and critiques their impact and consequences. The journal analyzes the nature and function of evolving US governmental fiscal policies at the national, state and local levels.