-owned firms are more likely to internalize the costs to the community of decisions to reduce employment and hence help to insulate … cities from adverse economic shocks. We test this argument by examining how establishment-level employment responses to … corporate headquarters and, to a lesser extent, from small, locally-owned chains. -- Local ownership ; employment shocks …

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 stores is higher significantly in jurisdictions with higher sales tax … stores and shopping centers. We also find that the effect of local sales taxes on big box and anchor store retail employment …