LOCAL TAX BURDENS AND THE SUPPLY OF BUSINESS SITES IN SUBURBAN MUNICIPALITIES*
研究了地方家庭税负和社区特征如何影响市镇提供的商业用地数量，通过分析费城郊区两个县的工业与商业分区数据，验证了社区在税收收益与环境质量之间的权衡。
ABSTRACT. The purpose of this study is to examine the effects of local household tax burdens and other community attributes on the supply of business sites made available by local municipalities. A model of community site supply is tested in which municipalities trade off increased fiscal benefits from business location and reductions in environmental quality that accompany industrial and commercial development. This tradeoff is embodied in municipal zoning decisions. Empirical analysis of industrial and commercial zoning in two rapidly growing suburban counties of the Philadelphia metropolitan area provides considerable support for the tenets of community site supply theory.