This empirical research examines the effects of state research and development (R&D) tax credits on the size of the high-technology business sector. In addition to a description of federal and state R&D tax credit programs, this article estimates a model that relates each of the two alternate...

This empirical research focuses on three major local taxes—property tax, sales tax, and telecommunications tax—to examine their impacts on local economic development in the six-county Chicago metropolitan area. The statistical results indicate that these three major local taxes...

This empirical study describes property tax exportation to business properties in Massachusetts and investigates its effects on the location of private establishments. The author uses panel econometric techniques on 351 incorporated municipalities from 2001 to 2006. The results suggest that the...

This study, the first on the impact of a WalMart in a large city, draws on three annual surveys of enterprises within a four-mile radius of a new Chicago WalMart. It shows that the probability of going out of business was significantly higher for establishments close to that store. This...