财产税对企业的影响:来自动态回归不连续方法的证据

IF 3.5 2区经济学 Q1 ECONOMICS

Regional Science and Urban Economics Pub Date : 2023-05-01 DOI:10.1016/j.regsciurbeco.2023.103895

Ali Enami , C. Lockwood Reynolds , Shawn M. Rohlin

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引用次数: 1

摘要

我们采用了一种动态回归不连续性设计，将通过额外学校财产税的地区的商业成果与未通过的地区的经营成果进行比较。平均而言，这些公投使地方财产税增加了约8%。我们几乎没有发现任何证据表明，财产税公投的通过会影响该地区未来几年的企业总数。此外，几乎没有证据表明财产税会影响机构的总出生或死亡人数。异质性分析没有发现企业财产税敞口的各种衡量标准之间的差异。

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The effect of property taxes on businesses: Evidence from a dynamic regression discontinuity approach

We employ a dynamic regression discontinuity design comparing business outcomes in areas that passed additional school property taxes to business outcomes in areas that failed to do so. On average, these referenda increase local property taxes by approximately 8 percent. We find little evidence that passage of a property tax referendum influences the total number of establishments in the district in the following years. Further, there is little evidence that property taxes affect total establishment births or deaths. Heterogeneity analysis does not find differences across various measures of firm exposure to property taxes.

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来源期刊

Regional Science and Urban Economics Multiple-

CiteScore

5.30

自引率

9.70%

发文量

期刊介绍： Regional Science and Urban Economics facilitates and encourages high-quality scholarship on important issues in regional and urban economics. It publishes significant contributions that are theoretical or empirical, positive or normative. It solicits original papers with a spatial dimension that can be of interest to economists. Empirical papers studying causal mechanisms are expected to propose a convincing identification strategy.