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The impact of state personal and corporate tax rates on firm location

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  • Mark Gius
  • Phillip Frese
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    Abstract

    The present study attempts to determine the effect of state personal and corporate tax rates on firm location at the 2-digit SIC level. Using a random effects model on a data set of 14000 observations, the present study finds that a state's personal tax rate has a negative effect on firm location but that a state's corporate tax rate has no statistically-significant effect on firm location. These results suggest that the locational decision of a firm is affected more by the impact that high personal taxes will have on the manager's and/or owner's income than by the negative impact of high corporate tax rates on firm profits.

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    File URL: http://www.informaworld.com/openurl?genre=article&doi=10.1080/13504850110046859&magic=repec&7C&7C8674ECAB8BB840C6AD35DC6213A474B5
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Applied Economics Letters.

    Volume (Year): 9 (2002)
    Issue (Month): 1 ()
    Pages: 47-49

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    Handle: RePEc:taf:apeclt:v:9:y:2002:i:1:p:47-49

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    Cited by:
    1. Mark Rider, 2006. "The Effect of Personal Income Tax Rates on Individual and Business Decisions - A Review of the Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0615, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Shelley M. Kimelberg & Elizabeth Williams, 2013. "Evaluating the Importance of Business Location Factors: The Influence of Facility Type," Growth and Change, Gatton College of Business and Economics, University of Kentucky, vol. 44(1), pages 92-117, 03.

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