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

Ali Enami, Curtis Reynolds and Shawn M. Rohlin

Regional Science and Urban Economics, 2023, vol. 100, issue C

Abstract: 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.

Keywords: Property taxation; Local business; Regression discontinuity design (search for similar items in EconPapers)
JEL-codes: H25 L20 R33 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0166046223000303
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:regeco:v:100:y:2023:i:c:s0166046223000303

DOI: 10.1016/j.regsciurbeco.2023.103895

Access Statistics for this article

Regional Science and Urban Economics is currently edited by D.P McMillen and Y. Zenou

More articles in Regional Science and Urban Economics from Elsevier
Bibliographic data for series maintained by Catherine Liu ().