FISCAL ZONING AND SALES TAXES: DO HIGHER SALES TAXES LEAD TO MORE RETAILING AND LESS MANUFACTURING?

被引：10

作者：

Burnes, Daria ^{[1
]}

Neumark, David ^{[2
,3
,4
]}

White, Michelle J. ^{[3
,5
,6
]}

机构：

[1] Charles River Associates Inc, Tallahassee, FL 32308 USA

[2] Univ Calif Irvine, Dept Econ, Irvine, CA 92717 USA

[3] NBER, Cambridge, MA 02138 USA

[4] Inst Study Lab IZA, Bonn, Germany

[5] Univ Calif San Diego, Dept Econ, La Jolla, CA 92093 USA

[6] Cheung Kong Grad Sch Business, Beijing, Peoples R China

来源：

NATIONAL TAX JOURNAL | 2014年 / 67卷 / 01期

关键词：

zoning; fiscal zoning; sales tax; employment; retail employment; PROPERTY TAXATION; TIEBOUT MODEL; BENEFIT VIEW; EMPLOYMENT; GROWTH;

D O I：

10.17310/ntj.2014.1.01

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using data from Florida counties, we test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to attract retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor stores rises significantly in jurisdictions where sales tax rates increase. We also find that manufacturing employment falls significantly in these jurisdictions. These results suggest that local officials in jurisdictions with higher sales tax rates concentrate on attracting large stores and shopping centers, and that their efforts crowd out manufacturing. Our results suggest that an increase of] percentage point in a county-level local sales tax rate will result in 258 additional retail jobs and the loss of 838 manufacturing jobs.

引用

页码：7 / 50

页数：44

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