Empirical Evidence on Municipal Tax Policy and Firm Growth

Charles Swenson

International Journal of Public Policy and Administration Research, 2016, vol. 3, issue 1, 1-13

Abstract: There is relatively little research on whether city business tax structures either attract or repel business activity. Using very precise establishment-level data, the study examines the economic impacts of such taxes on all U.S. cities with populations over 40 thousand. Results indicate that activity-based city business taxes and sales taxes had statistically significant effects on the growths of business establishments and their related employment.

Keywords: Taxation; Employment; Establishments; City; Business; Policy (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:pkp:ijppar:v:3:y:2016:i:1:p:1-13:id:1395

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