TY  - EJOU
AU  - 
T1  - Empirical Evidence on Municipal Tax Policy and Firm Growth
T2  - International Journal of Public Policy and Administration Research

PY  - 2016
VL  - 3
IS  - 1
SN  - 2312-6515

AB  - 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.
KW  - Taxation
KW  - Employment
KW  - Establishments
KW  - City
KW  - Business
KW  - Policy.
DO  - 10.18488/journal.74/2016.3.1/74.1.1.13