A MEASURE OF THE IMPACT OF STATE AND LOCAL TAXES ON INDUSTRY LOCATION
A MEASURE OF THE IMPACT OF STATE AND LOCAL TAXES ON INDUSTRY LOCATION
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衡量州税和地方税对产业选址的影响
DOI：
10.1111/j.1467-9787.1967.tb01422.x
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发表时间：
1967
期刊：
影响因子：
--
通讯作者：
William V. Williams
中科院分区：
文献类型：
--
作者：
William V. Williams
事实上，数十种评估州和地方税对工业区位影响的实证尝试都未能让我们摆脱这一长期存在的争议。假设性的公司研究、问卷调查、案例研究、简单的--甚至是多元的--相关性都未能为这个简单但至关重要的问题提供一个明确的答案。这项研究虽然不是决定性的，但为解决这个问题提供了一种新的、可能富有成效的方法。虽然它的设计是为了评估明尼苏达州的情况，但它的应用范围要广得多，因为以几乎所有使用的标准衡量，明尼苏达州都是全国征税最高的州之一。所采用的战略涉及对纳入州和地方税之前和之后特定制造业平均机构的成本进行州际比较。这种将纳税义务视为边际因素的做法，使审查各州在生产成本方面情况的变化成为可能。在其他条件相同的情况下，税收将产生重大的区位影响，这一命题存在一个初步证据。然而，在更合理的情况下，在空间上不同的利润机会，税收的重要性被降低到一定程度，因为它们代表了对当地租金的挪用。
Literally dozens of empirical attempts to assess the impact of state and local taxes on industrial location have failed to deliver us from this perennial controversy. Hypothetical firm studies, questionnaires, case studies, simple-and even multivariate-correlations fail to provide a definitive answer to this simple yet vital question.’This study, though not definitive, offers a fresh and potentially fruitful approach to the problem. Although it was designed to assess the situation of only one state, Minnesota, it has considerably broader application since Minnesota is one of the highest taxing states in the nation by virtually any measure used. The strategy employed involves interstate comparisons of costs in average establishments in specific manufacturing industries before and after inclusion of state and local taxes. This treatment of the tax liability as the marginal factor makes possible an examination of the change in the respective states’ situations in terms of cost of production. A prima facie case exists for the proposition that, other things being equal, taxes will have a substantial locational impact. However, in the more plausible situation of spatially varied profit opportunities, the importance of taxes is diminished to the extent that they represent the appropriation of a locational rent.