Abstract
Measuring the Influence of Taxation on Business Location Choices by Michel Houdebine and Jean-Luc Schneider The paper attempts to model business location choices and the choice of tax rates by local authorities. Methods for estimating the sensitivity of business location choices to taxation are derived and then applied to the 36,000 local business tax rates observed in French communes and the actual location of businesses. The various estimators of sensitivity to taxation derived all provide the same relatively small order of magnitude. The results may be used to assess the cost effectiveness of local tax incentives.
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