Do Economic Effects Justify the Use of Fiscal Incentives?

The siting of a large, new firm is often presumed to give rise to significant economic and tax benefits to the community of location. This presumption serves as the basis for the granting of lucrative economic development incentives to footloose businesses. This article examines whether large, mobil...

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Publicado en:Southern Economic Journal Vol. 71; no. 1; pp. 78 - 93
Autores principales: Fox, William F., Murray, Matthew N.
Formato: Artículo
Publicado: Wiley-Blackwell Jul2004
Materias:
Acceso en línea:Ver este registro en EBSCOhost
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        atl: Do Economic Effects Justify the Use of Fiscal Incentives?
      aug:
        au:
          Fox, William F.
          Murray, Matthew N.
        affil: Department of Economics and Center for Business and Economic Research, 1000 Volume Boulevard, 100 Glocker Building, University of Tennessee, Knoxville, TN 37996-4170, USA
      su:
        Economic development
        Social sciences
        Economic policy
        Investments
        Investment policy
        Tax planning
        Theory
      sug:
        subj:
          Economic development
          Social sciences
          Economic policy
          Investments
          Investment Advice
          Miscellaneous Financial Investment Activities
          Research and Development in the Social Sciences and Humanities
          Investment policy
          Tax planning
          Theory
      ab: The siting of a large, new firm is often presumed to give rise to significant economic and tax benefits to the community of location. This presumption serves as the basis for the granting of lucrative economic development incentives to footloose businesses. This article examines whether large, mobile firms generate significant net benefits for the region of location. Panel data and nonrandom estimation techniques are applied to a primary database of large firms that made location decisions in the 1980s to explore the impact of location on regional economic performance. The empirical analysis explores different treatment regions (both effects within the county and the metropolitan statistical area [MSA] of location) and different control regions. The results show that large firms fail to produce significant net benefits for their host communities, calling into question the high-stakes bidding war over jobs and investment.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: English
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