Skip to main content

Non-Linear Representation of the Profit Impacts of Local Government Tax and Expenditure Decisions

  • Chapter
  • 57 Accesses

Part of the book series: NATO ASI Series ((ASID,volume 29))

Abstract

This paper addresses the relationship between the spatial structure of local government partitioning of economic space, the spatial pattern of local tax expenditure decisions, and the spatial process of welfare and profitability for the individual or company business. Attention is restricted here to analysis of effects on business profitability A non-linear model is developed that permits the measurement of spatial gradients of profit between locations. Then this model is estimated for the UK in 1980.

This is a preview of subscription content, log in via an institution.

Buying options

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  • Bennett, R., 1984, Dynamic Models of Spatial Variation in Local Government Expenditures, in Evolving Geographical Structures, edited by D. Griffith and A. Lea, The Hague: Martinus Nijhoff, pp. 400–412.

    Google Scholar 

  • Bradford, D., and D. Fullerton, 1981, Pitfalls in the Construction and Use of Effective Tax Rates, in Depreciation. Inflation and the Taxation of Income from Capital, edited by C. Hulten, Washington, D. C.: The Urban Institute, pp. 251–278,

    Google Scholar 

  • Bischoff, C., 1969, Hypothesis Testing and the Demand for Capital Goods, Review of Economics and Statistics, 51: 354–368.

    Article  Google Scholar 

  • Hall, R., 1981, Tax Treatment of Depreciation, Capital Gains and Interest in an Inflationary Economy, in Depreciation. Inflation and the Taxation of Income from Capital, edited by C. Hulten, Washington, D. C.: The Urban Institute, pp. 279–293.

    Google Scholar 

  • Hall, R., and D. Jorgenson, 1967, Tax Policy and Investment Behavior, American Economic Review, 57: 391–414.

    Google Scholar 

  • Jorgenson, D., 1963, Capital Theory and Investment Behaviour, American Economic Review, 53: 247–259.

    Google Scholar 

  • Jorgenson, D., 1967, The Theory of Investment Behaviour, in Determinants of Investment Behaviour, edited by R. Ferber, New York: National Bureau of Economic Research, pp. 129–145.

    Google Scholar 

  • King, M., and D. Fullerton, 1984, The Taxation of Income From Capital: A Comparative Study of the United States, United Kingdom, Sweden and West Germany, Chicago: Chicago University Press.

    Google Scholar 

  • Lund, P., 1976, The Econometric Assessment of the Impact of Investment Incentive, in The Economics of Industrial Subsidies, edited by T. Whiting, London: Dept. of Industry, HMSO, pp. 41–57.

    Google Scholar 

  • Meade Committee, 1978, The Structure and Reform of Direct Taxation: Report of a Committee Chaired by Professor J.E. Meade, London: Allen and Unwin and the Institute for Fiscal Studies.

    Google Scholar 

  • Nickell, S., 1978, The Investment Decisions of Firms, London: Nisbet and Cambridge University Press.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 1986 Martinus Nijhoff Publishers, Dordrecht

About this chapter

Cite this chapter

Bennett, R.J. (1986). Non-Linear Representation of the Profit Impacts of Local Government Tax and Expenditure Decisions. In: Griffith, D.A., Haining, R.P. (eds) Transformations Through Space and Time. NATO ASI Series, vol 29. Springer, Dordrecht. https://doi.org/10.1007/978-94-009-4430-5_8

Download citation

  • DOI: https://doi.org/10.1007/978-94-009-4430-5_8

  • Publisher Name: Springer, Dordrecht

  • Print ISBN: 978-94-010-8472-7

  • Online ISBN: 978-94-009-4430-5

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics