@Article{pakinsight,
AUTHOR = {},
TITLE = {Empirical Evidence on Municipal Tax Policy and Firm Growth},
JOURNAL = {International Journal of Public Policy and Administration Research},
VOLUME = {3},
YEAR = {2016},
NUMBER = {1},
PAGES = {1-13},
URL = {http://www.pakinsight.com/archive/74/03-2016/1},
ISSN = {2312-6515},
ABSTRACT = {There is relatively little research on whether city business tax 
structures either attract or repel business activity. Using very precise
 establishment-level data, the study examines the economic impacts of 
such taxes on all U.S. cities with populations over 40 thousand. Results
 indicate that activity-based city business taxes and sales taxes had 
statistically significant effects on the growths of business 
establishments and their related employment.},
DOI = {10.18488/journal.74/2016.3.1/74.1.1.13}
}