Duranton, Gilles; Gobillon, Laurent; Overman, Henry G. - Centre de Recherche en Économie et Statistique … - 2010
We study the impact of local taxation on the locationand growth of firms. Our empirical methodology pairs establishmentsacross jurisdictional boundaries to estimate the impactof taxation. Our approach improves on existing work as it correctsfor unobserved establishment heterogeneity, for...