Taxation, Substitution, and Industrial Location
Taxation, Substitution, and Industrial Location
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税收、替代和工业区位
DOI：
10.1086/259607
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发表时间：
1970
影响因子：
8.2
通讯作者：
C. Mclure
中科院分区：
文献类型：
--
作者：
C. Mclure
一个地区的高税收可能会驱逐或排斥工业，这一威胁历来令美国州和地方政府税收政策负责人感到担忧。最近，补贴可能吸引工业的可能性导致一些州和地方政府从事各种形式的工业补贴，包括免税，并引起了许多关于税收和补贴对工业所在地影响的研究。这些研究在试图评估工业位置对税收和补贴政策的敏感性时，使用了诸如访谈、计量经济学分析和比较不同州的税收负债等各种技术但是，尽管这些研究无疑为这个复杂的问题提供了一些线索，但它们中的大多数都是对工业区域位置的潜在重要决定因素的特别描述，包括对税收和补贴的相对重要性的粗略估计。由于缺乏明确的理论基础2，它们只能在规定财政变量在什么条件下、以什么方式以及在多大程度上可能影响工业区位方面具有有限的价值。本文试图填补税收政策区位影响文献中的这一理论空白。一个一般均衡的新古典模型被用来强调工业位置的敏感性的几个重要的决定因素征收的各种一般税
The threat that high taxes in a region might drive out or repel industry has traditionally worried those responsible for the tax policies of state and local governments in the United States. More recently, the possibility that subsidies might attract industry has led some state and local governments to engage in various forms of subsidization of industry, including tax exemptions, and has given rise to numerous studies of the effects of taxes and subsidies on the location of industry. These studies have used such varied techniques as interviews, econometric analysis, and comparisons of tax liabilities in different states in their attempts to assess the sensitivity of industrial location to tax and subsidy policies.1 But while these studies have undoubtedly shed some light on this complex question, most of them have been rather ad hoc descriptions of the potentially important determinants of the regional location of industry, including rough estimates of the relative importance of taxes and subsidies. Lacking explicit theoretical foundation,2 they can be of only limited value in specifying under what conditions, in what manner, and to what extent fiscal variables might be expected to influence industrial location. The present paper is an attempt to fill this theoretical void in the literature on the locational impact of tax policy. A general equilibrium neoclassical model is used to spotlight several important determinants of the sensitivity of industrial location to various general taxes levied in only one