Fiscal Zoning and Sales Taxes: Do Higher Sales Taxes Lead to More Retailing and Less Manufacturing?
收藏NBER2011-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w16932
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资源简介：
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
提供机构：
美国国家经济研究局
创建时间：
2011-04-01
