State gram programs aimed at equalizing local government fiscal capacities and metropolitan-wide programs for the sharing of property tax bases are very similar in terms of objectives as well as operation. The Twin Cities tax base sharing system, which has served as a model for numerous other...

This article provides a preliminary analysis of the spatial distribution of business incentives across 8 states and 27 cities. A variation on the "hypotheticalfirm " method is used to measure the size of tax and nontax incentives offered by those states and cities. The net present value of...

type="main" <title type="main">ABSTRACT</title> <p>We estimate the impact of manufacturer business taxes on value added during the 1990s for 15 manufacturing sectors in 20 U.S. states. When the tax climate is properly measured as the potential liability arising from new investment in a state, we estimate that a 10 percent...</p>