Loading...
Please wait, while we are loading the content...
Fiscal zoning and sales taxes do higher sales taxes lead to more retailing and less manufacturing?
| Content Provider | Library of Congress - Books/Printed Material |
|---|---|
| Author | Burnes, Daria. Neumark, David |
| Temporal Coverage | 2011 |
| Copyright Year | 2011 |
| Abstract | "We test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to encourage retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor stores is higher significantly in jurisdictions with higher sales tax rates. This suggests that local officials in jurisdictions with higher sales taxes concentrate on attracting large stores and shopping centers. We also find that the effect of local sales taxes on big box and anchor store retail employment is larger in county interiors, where residents tend to be captive to local retailers. Finally, fiscal zoning has the opposite effect on manufacturing employment, suggesting that local officials' efforts to attract shopping centers and large stores crowd out manufacturing"--National Bureau of Economic Research web site. |
| Language | English |
| Publisher | National Bureau of Economic Research |
| Publisher Place | Cambridge, MA |
| Part of Series | Catalog |
| Requires | HTML5 supported browser |
| Access Restriction | Open |
| Subject Domain (in LCC) | HB1 |
| Content Type | Text |
| Resource Type | Book |
