Taxes and the Location Decision of Manufacturing Establishments

Daniel V. Rainey and Kevin T. McNamara

Review of Agricultural Economics, 1999, vol. 21, issue 1, 86-98

Abstract: This study examines the impact of local tax differentials on the location of manufacturing firms. The study improves on previous substate location/growth studies in constructing a tax measure that better reflects the tax burden that firms are likely to face. The results of the study indicate that firms tend to avoid counties that have relatively high property tax rates. These findings suggest that tax relief incentives can be an important component of a county's industrial recruitment program.

Date: 1999
References: Add references at CitEc
Citations: View citations in EconPapers (10)

Downloads: (external link)
http://hdl.handle.net/10.2307/1349973 (application/pdf)
Access to full text is restricted to subscribers.

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:oup:revage:v:21:y:1999:i:1:p:86-98.

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

More articles in Review of Agricultural Economics from Agricultural and Applied Economics Association Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK. Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ( this e-mail address is bad, please contact ) and Christopher F. Baum ().