THE EFFECT OF WALMART AND TARGET ON THE TAX BASE: EVIDENCE FROM NEW JERSEY
研究发现新开沃尔玛对所在市及相邻市的税基增长无显著影响，而新开塔吉特则使所在市税基增长约2.82%，相邻市增长约5.87%，其中70%来自非住宅税基变化。
ABSTRACT We find that a new Walmart has no significant effect on the growth in the tax base in either the host or the adjacent municipality. By contrast, a new Target has a significant positive effect on the growth in the tax base per acre in the host municipality and in the adjacent municipality. The new Target raises the real tax base per acre in the host municipality by about 2.82 percent and in the adjacent municipality by about 5.87 percent. Seventy percent of the host municipality effect follows from changes in the nonresidential tax base.