{"id":"https://openalex.org/W3124527345","doi":"https://doi.org/10.1353/urb.2002.0005","title":"Tax Incentives and the City","display_name":"Tax Incentives and the City","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W3124527345","doi":"https://doi.org/10.1353/urb.2002.0005","mag":"3124527345"},"language":"en","primary_location":{"id":"doi:10.1353/urb.2002.0005","doi":"https://doi.org/10.1353/urb.2002.0005","is_oa":false,"landing_page_url":"https://doi.org/10.1353/urb.2002.0005","pdf_url":null,"source":{"id":"https://openalex.org/S4210217368","display_name":"Brookings-Wharton papers on urban affairs","issn_l":"1528-7084","issn":["1528-7084","1533-4449"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brookings-Wharton Papers on Urban Affairs","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.394284","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038060249","display_name":"Teresa Garc\u00eda-Mil\u00e1","orcid":"https://orcid.org/0000-0003-4268-8571","observed_orcids":["https://orcid.org/0000-0003-4268-8571"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Teresa Garcia-Mila","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5065371887","display_name":"Therese J. McGuire","orcid":"https://orcid.org/0009-0000-5284-6647","observed_orcids":["https://orcid.org/0009-0000-5284-6647"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Therese J McGuire","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.2171,"has_fulltext":true,"cited_by_count":54,"citation_normalized_percentile":{"value":0.97730202,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"2002","issue":"1","first_page":"95","last_page":"132"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.638700008392334,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.638700008392334,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11014","display_name":"Agglomeration and Urban Systems","score":0.1590999960899353,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.07609999924898148,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.9800000190734863},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.9610000252723694},{"id":"https://openalex.org/keywords/agglomeration-economies","display_name":"agglomeration economies","score":0.8539999723434448},{"id":"https://openalex.org/keywords/firm-location","display_name":"firm location","score":0.7929999828338623},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.3779999911785126},{"id":"https://openalex.org/keywords/urban-economic-development","display_name":"urban economic development","score":0.4519999921321869},{"id":"https://openalex.org/keywords/seattle","display_name":"Seattle","score":0.9259999990463257}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6858469247817993},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4233502447605133},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42082250118255615},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.36500388383865356},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.21064892411231995}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1353/urb.2002.0005","doi":"https://doi.org/10.1353/urb.2002.0005","is_oa":false,"landing_page_url":"https://doi.org/10.1353/urb.2002.0005","pdf_url":null,"source":{"id":"https://openalex.org/S4210217368","display_name":"Brookings-Wharton papers on urban affairs","issn_l":"1528-7084","issn":["1528-7084","1533-4449"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brookings-Wharton Papers on Urban Affairs","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.394284","doi":"https://doi.org/10.2139/ssrn.394284","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.394284","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:repositori.upf.edu:10230/554","doi":null,"is_oa":true,"landing_page_url":"https://econ-papers.upf.edu/ca/paper.php?id=631","pdf_url":"http://hdl.handle.net/10230/554","source":{"id":"https://openalex.org/S4306402615","display_name":"Repositori digital de la UPF (Universitat Pompeu Fabra)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I170486558","host_organization_name":"Universitat Pompeu Fabra","host_organization_lineage":["https://openalex.org/I170486558"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/workingPaper"}],"best_oa_location":{"id":"doi:10.2139/ssrn.394284","doi":"https://doi.org/10.2139/ssrn.394284","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.394284","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"display_name":"Sustainable cities and communities","score":0.5142999887466431,"id":"https://metadata.un.org/sdg/11"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3124527345.pdf","grobid_xml":"https://content.openalex.org/works/W3124527345.grobid-xml"},"referenced_works_count":39,"referenced_works":["https://openalex.org/W1509996741","https://openalex.org/W1517915948","https://openalex.org/W1548639884","https://openalex.org/W1583040418","https://openalex.org/W1603711173","https://openalex.org/W1661354952","https://openalex.org/W1966331280","https://openalex.org/W1969701836","https://openalex.org/W1976946423","https://openalex.org/W2001222366","https://openalex.org/W2020903960","https://openalex.org/W2022887232","https://openalex.org/W2032554194","https://openalex.org/W2036542674","https://openalex.org/W2037275305","https://openalex.org/W2044469884","https://openalex.org/W2052422930","https://openalex.org/W2056049054","https://openalex.org/W2081714882","https://openalex.org/W2088042026","https://openalex.org/W2122655170","https://openalex.org/W2136371451","https://openalex.org/W2156522000","https://openalex.org/W2161648066","https://openalex.org/W2171602988","https://openalex.org/W2622195916","https://openalex.org/W2890629316","https://openalex.org/W2892005447","https://openalex.org/W3022876766","https://openalex.org/W3025668880","https://openalex.org/W3121197580","https://openalex.org/W3122009921","https://openalex.org/W3124504068","https://openalex.org/W3124920746","https://openalex.org/W3124978433","https://openalex.org/W4242087282","https://openalex.org/W4245673966","https://openalex.org/W4254611239","https://openalex.org/W4319590356"],"related_works":["https://openalex.org/W7097152580","https://openalex.org/W7096210947","https://openalex.org/W1510788943","https://openalex.org/W2289636944","https://openalex.org/W7100448149","https://openalex.org/W7098416001","https://openalex.org/W1504071081","https://openalex.org/W4410094274","https://openalex.org/W3114850312","https://openalex.org/W7100195939"],"abstract_inverted_index":{"It":[0],"is":[1,54],"difficult":[2],"to":[3,61,75,89],"justify":[4],"tax":[5,13,63,68,73],"incentives":[6],"within":[7],"the":[8,36,71,79,83],"existing":[9,48],"economics":[10],"literature":[11],"on":[12,47],"competition.":[14],"We":[15,50,77],"develop":[16],"a":[17,39,67,92],"model":[18],"in":[19,24,56],"which":[20],"communities":[21,60],"are":[22],"interested":[23],"attracting":[25],"firms":[26],"not":[27],"only":[28],"for":[29,35,59],"their":[30,44],"own":[31],"capital":[32],"but":[33],"also":[34],"\"concentration":[37],"externalities,\"":[38],"form":[40],"of":[41,82],"agglomeration":[42],"economies,":[43],"location":[45],"bestows":[46],"firms.":[49,76],"find":[51],"that":[52],"it":[53],"efficient":[55],"this":[57],"case":[58,93],"offer":[62],"incentives,":[64],"defined":[65],"as":[66,91],"rate":[69],"below":[70],"benefit":[72],"level,":[74],"present":[78],"recent":[80],"relocation":[81],"Boeing":[84],"Corporation's":[85],"headquarters":[86],"from":[87],"Seattle":[88],"Chicago":[90],"study.":[94]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2021-02-01T00:00:00"}