Industry chasing and the tax effect: a question of approach

    Authors

    M. Kunce;J. A. List

    Comments

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    Abbreviated Journal Title

    Appl. Econ. Lett.

    Keywords

    LOCATION; STATE; GROWTH; Economics

    Abstract

    This paper employs a sample selection model to analyse the effects of a location's tax climate on manufacturing activity from 1974-1994. Results reveal the 'tax effect' varies substantially across industry and is significant in half of the industries analysed-chemical and allieds and food and kindreds. These results reinforce the lack of a robust consensus regarding this issue and highlight the importance of disaggregating industry.

    Journal Title

    Applied Economics Letters

    Volume

    5

    Issue/Number

    6

    Publication Date

    1-1-1998

    Document Type

    Article

    Language

    English

    First Page

    347

    Last Page

    350

    WOS Identifier

    WOS:000074291200003

    ISSN

    1350-4851

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