Economic development; State finance; Taxation
What conclusions, if any, can be drawn about the impact of state and local tax policy on economic development relative to other factors? What tax characteristics appear to be the most significant determinants? Are certain industries more sensitive to tax policy than others? Are business taxes more important than personal taxes?
Wasylenko, Michael, (1997), Taxation and economic development: the state of the economic literature, New England Economic Review, issue Mar, p. 37-52.