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税收激励措施会影响企业选址和经济发展吗?来自州电影激励措施的证据。

Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives.

作者信息

Button Patrick

机构信息

Department of Economics, Tulane University, and NIH/NIA Postdoctoral Scholar, Center for the Study of Aging, RAND Corporation.

出版信息

Reg Sci Urban Econ. 2019 Jul;77:315-339. doi: 10.1016/j.regsciurbeco.2019.06.002. Epub 2019 Jun 20.

DOI:10.1016/j.regsciurbeco.2019.06.002
PMID:31359896
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC6663109/
Abstract

I estimate the impacts of recently-popular U.S. state film incentives on filming location, film industry employment, wages, and establishments, and spillover impacts on related industries. I compile a detailed database of incentives, matching this with TV series and feature film data from the Internet Movie Database (IMDb) and Studio System, and establishment and employment data from the Quarterly Census of Employment and Wages and Country Business Patterns. I compare these outcomes in states before and after they adopt incentives, relative to similar states that did not adopt incentives over the same time period (a panel difference-in-differences). I find that TV series filming increases by 6.3 to 55.4% (at most 1.50 additional TV series) after incentive adoption. However, there is no meaningful effect on feature films, and employment, wages, and establishments in the film industry and in related industries. These results show that the ability for tax incentives to affect business location decisions and economic development is mixed, suggesting that even with aggressive incentives, and "footloose" filming, incentives can have little impact.

摘要

我估算了美国近期流行的州电影激励措施对拍摄地点、电影行业就业、工资和企业机构的影响,以及对相关行业的溢出效应。我编制了一个详细的激励措施数据库,并将其与来自互联网电影数据库(IMDb)和制片厂系统的电视剧及故事片数据,以及来自就业与工资季度普查和国家商业模式的企业机构及就业数据进行匹配。我比较了各州在采取激励措施前后的这些结果,相对于同期未采取激励措施的类似州(面板双重差分法)。我发现,采取激励措施后,电视剧拍摄增加了6.3%至55.4%(最多增加1.50部电视剧)。然而,对故事片以及电影行业和相关行业的就业、工资和企业机构没有显著影响。这些结果表明,税收激励措施影响企业选址决策和经济发展的能力参差不齐,这表明即使有积极的激励措施和“流动性强”的拍摄活动,激励措施也可能影响甚微。

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引用本文的文献

1
Descriptive cross-sectional survey of tobacco and cannabis restrictions on state and local film incentives in the USA.关于美国州和地方电影激励措施中烟草与大麻限制的描述性横断面调查。
Tob Control. 2023 Nov 21. doi: 10.1136/tc-2023-058197.

本文引用的文献

1
Can Tax Incentives Create a Local Film Industry? Evidence from Louisiana and New Mexico.税收激励措施能催生本地电影产业吗?来自路易斯安那州和新墨西哥州的证据。
J Urban Aff. 2021;43(5):658-684. doi: 10.1080/07352166.2018.1530570. Epub 2018 Dec 3.