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经济政治论文研讨会第五十七期:地方税收减免政策竞争和企业选址
2020-04-26 10:03  

论文题目:Mast, Evan. 2020. "Race to the Bottom? Local Tax Break Competition and Business Location." American Economic Journal: Applied Economics, 12 (1): 288-317.

主持:李永涛副教授  

主讲:赵金堂,经济学院,研究生一年级

时间:2020年4月27日,星期一,18:30-21:00

会议方式:腾讯会议

论文摘要

I analyze how competition between localities affects tax breaks and business location decisions. I first use a geographic instrument to show that spatial competition substantially increases  firm-specific property tax breaks. I then use this pattern to estimate a model of localities competing for mobile firms by offering tax exemptions. In counterfactual exercises,restricting which levels of government can offer tax breaks has little effect on equilibrium business locations but lowers total exemptions by 30 percent. This suggests that local tax break competition primarily reduces taxes for mobile firms and is unlikely to substantially affect the efficiency of business location.


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