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1 State Taxation and Business Climate 1 (1985)

handle is hein.tera/stabusincli0001 and id is 1 raw text is: TA)X FOUNDATION'S February 1985 Number 71 STATE TAXATION AND BUSINESS CLIMATE This selective bibliography is divided into four sections. Sections B and C include only the most recent, and a few classic, works; but previous research is reviewed, evaluated, or listed in the comprehensive studies. A. Business Climate Ranking Studies - Major studies ranking the states on business climate, with references commenting on these studies. B. Business Location Decisions - Recent surveys of what business firms think is important in site selection. C. Taxation and Business Climate - The role of state and local tax systems and tax incentives in business decisions to expand or locate in a particular site. D. Interjurisdictional Tax Comparisons - Comparisons of tax burdens/rates among states, or local jurisdictions, often categorized by specific industries or businesses. A. BUSINESS CLIMATE RANKING STUDIES Alexander Grant & Company. The Fifth Study of General Manufacturing Business Climates of the Forty-Eight Contiguous States of America. Chicago: 1984. 112 p. charts. tables. map. Ranks the states on each of 22 measurement factors that manufacturers consider important to business success, and gives the composite total of all factors. Each state is ranked regionally and nationally, with separate rankings for government-controlled and non-government-controlled factors. Business Climates Revisited, Update/The American States, Vol. 5, No. 5, May 1984, pp. 2-3. Business climate studies are a useful starting point provided their limitations and methodology are clearly understood. Notes that the Grant study's weighting factors changed significantly between 1982 and 1983. Labor- intensive firms should find the methodology more closely attuned to their site selection requirements than capital intensive ones... but any firm can assign its own weightings. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS 1AX FOUNDATION. INCORPORAJED * ONE THOMAS CIRCLE, N.W. SUITE 500 * WASHINGTON. D.C. 20005 - 02 8 2-9050