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Fees and Firms: An Empirical Examination of the Relationship Between Development Impact Fees and Firms

机译:费用与企业:对发展影响费用与企业之间关系的实证检验

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摘要

Over the past few decades, many counties have adopted development impact fees as an alternative to traditional tax funding for infrastructure required to support new development. In a theoretical model of firm entry using fixed costs and increasing returns to scale, additional fees, modeled as an increase in fixed costs, reduces the number of entrants and increases a firm's size. Using county level data on homogenous, small draw area firms in Florida, the research presented in this paper suggests that fees reduce the number of firms per capita in a jurisdiction. While population and market size are the main drivers of firms' location decisions, the results presented in this paper suggest that fees may have a negative effect on firm location decisions at the margin. Policy makers concerned about employment and commercial tax base should give pause before implementing a fee system.
机译:在过去的几十年中,许多县都采用了发展影响费作为对支持新发展所需的基础设施的传统税收资助的替代方案。在使用固定成本和规模收益增加的企业进入的理论模型中,以固定成本的增加为模型的额外费用减少了进入者的数量并增加了公司的规模。本文使用佛罗里达州同级小规模绘图公司的县级数据,研究表明收费减少了辖区内人均公司的数量。尽管人口和市场规模是企业选择位置的主要驱动力,但本文提供的结果表明,费用可能对企业在边缘位置的选择产生负面影响。关心就业和商业税基的政策制定者应在实行收费制度之前暂停一下。

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