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Taxes and the Location Decision of Manufacturing Establishments

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  • Daniel V. Rainey
  • Kevin T. McNamara

Abstract

This study examines the impact of local tax differentials on the location of manufacturing firms. The study improves on previous substate location/growth studies in constructing a tax measure that better reflects the tax burden that firms are likely to face. The results of the study indicate that firms tend to avoid counties that have relatively high property tax rates. These findings suggest that tax relief incentives can be an important component of a county's industrial recruitment program.

Suggested Citation

  • Daniel V. Rainey & Kevin T. McNamara, 1999. "Taxes and the Location Decision of Manufacturing Establishments," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 21(1), pages 86-98.
    • Handle: RePEc:oup:revage:v:21:y:1999:i:1:p:86-98.
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    File URL: http://hdl.handle.net/10.2307/1349973
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    Cited by:

    1. Steven Deller & Reka Sundaram-Stukel, 2012. "Spatial patterns in the location decisions of US credit unions," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 49(2), pages 417-445, October.
    2. repec:rre:publsh:v:36:y:2006:i:2:p:140-62 is not listed on IDEAS
    3. Shelley M. Kimelberg & Elizabeth Williams, 2013. "Evaluating the Importance of Business Location Factors: The Influence of Facility Type," Growth and Change, Wiley Blackwell, vol. 44(1), pages 92-117, March.
    4. Dayton M. Lambert & Kevin T. McNamara, 2009. "Location determinants of food manufacturers in the United States, 2000–2004: are nonmetropolitan counties competitive?," Agricultural Economics, International Association of Agricultural Economists, vol. 40(6), pages 617-630, November.
    5. Dafna Schwartz & Joseph Pelzman & Michael Keren, 2008. "The Ineffectiveness of Location Incentive Programs," Economic Development Quarterly, , vol. 22(2), pages 167-179, May.
    6. Yihua Yu & Dan S. Rickman, 2013. "US state and local fiscal policies and non-metropolitan area economic performance: A spatial equilibrium analysis," Papers in Regional Science, Wiley Blackwell, vol. 92(3), pages 579-597, August.
    7. Schmit, Todd M. & Park, Kristen S. & Henehan, Brian M. & Hall, Jeffrey, 2012. "A Study of Food and Beverage Manufacturing in New York State," EB Series 186544, Cornell University, Department of Applied Economics and Management.
    8. Wu, JunJie & Gopinath, Munisamy, 2005. "How Do Location Decisions of Firms and Households Affect Economic Development in Rural America?," 2005 Annual meeting, July 24-27, Providence, RI 19229, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    9. Marian Dinga, 2011. "The Role of Investment Incentives in Regional FDI Reallocation: A Regression-Discontinuity Approach," CERGE-EI Working Papers wp438, The Center for Economic Research and Graduate Education - Economics Institute, Prague.

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