SPUR_Business_Taxes_in_San_Francisco
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SPUR_Business_Taxes_in_San_Francisco
OSPURBUSINESS TAXES IN SAN FRANCISCOA Review of How Taxes Affect Business-Location DecisionsSPUR REPORTAdopted by the SPL'R Board of Directors - Febru SPUR_Business_Taxes_in_San_Franciscouary 2004Released - February 2004The primary author of tins lepoit was Brian KlinksiekWith assistance fiom John Crapo. Gabriel Metcalf. Todd Ewing. Kent Sims. Gieg Wagner. Jackson Business Library at Stanford, and the Institute of Governmental Studies Library at uc BerkeleySPUR654 Mission St., San F SPUR_Business_Taxes_in_San_Franciscorancisco. California 94Ỉ05www.spur.orgSPUR I February 2004Table of ContentsExecutive Summary..........................................................SPUR_Business_Taxes_in_San_Francisco
.....3Introduction....................................................................4I.Business Taxes and Firm Location.............................OSPURBUSINESS TAXES IN SAN FRANCISCOA Review of How Taxes Affect Business-Location DecisionsSPUR REPORTAdopted by the SPL'R Board of Directors - Febru SPUR_Business_Taxes_in_San_Francisco........................9Tax/Growth Elasticity Studies..............................................10Major Elasticity Literature Reviews........................................11Local Revenue Hills........................................................16Real-World Firm-Location Decisions.......... SPUR_Business_Taxes_in_San_Francisco...............................19The Role of Consultants....................................................20Consideration for Central cities and DowSPUR_Business_Taxes_in_San_Francisco
ntowns.............................22Implications of the Literature ............................................26II.Which Taxes?.....................OSPURBUSINESS TAXES IN SAN FRANCISCOA Review of How Taxes Affect Business-Location DecisionsSPUR REPORTAdopted by the SPL'R Board of Directors - Febru SPUR_Business_Taxes_in_San_Francisco................................................28Which Type of Business Tax is Best?..........................................32Taxes as a Way to Correct Pricing Externalities..............................33The Role of Econometric Modeling.............................................33Beyond Econom SPUR_Business_Taxes_in_San_Franciscoics: The Perception of Taxes....................................34The "Business Climate".....................................................34III.TaxSPUR_Business_Taxes_in_San_Francisco
Comparisons...........................................................35What is a Comparable city?...................................................OSPURBUSINESS TAXES IN SAN FRANCISCOA Review of How Taxes Affect Business-Location DecisionsSPUR REPORTAdopted by the SPL'R Board of Directors - Febru SPUR_Business_Taxes_in_San_Francisco......36OSPURBUSINESS TAXES IN SAN FRANCISCOA Review of How Taxes Affect Business-Location DecisionsSPUR REPORTAdopted by the SPL'R Board of Directors - FebruGọi ngay
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