Funderburg, Richard; Bartik, Timothy J.; Peters, Alan H.; … - In: Journal of Regional Science 53 (2013) 4, pp. 557-582
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>