Industry chasing and the tax effect: a question of approach

This paper employs a sample selection model to analyse the effects of a location's tax climate on manufacturing activity from 1974-1994. Results reveal the 'tax effect' varies substantially across industry and is significant in half of the industries analysed-chemical and allieds and food and kindreds. These results reinforce the lack of a robust consensus regarding this issue and highlight the importance of disaggregating industry.

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Year of publication:	1998
Authors:	Kunce, Mitch ; List, John
Published in:	Applied Economics Letters. - Taylor & Francis Journals, ISSN 1350-4851. - Vol. 5.1998, 6, p. 347-350
Publisher:	Taylor & Francis Journals

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009196030