{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,19]],"date-time":"2026-01-19T05:45:55Z","timestamp":1768801555064,"version":"3.49.0"},"reference-count":38,"publisher":"Springer Science and Business Media LLC","issue":"3","license":[{"start":{"date-parts":[[2025,5,13]],"date-time":"2025-05-13T00:00:00Z","timestamp":1747094400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"},{"start":{"date-parts":[[2025,5,13]],"date-time":"2025-05-13T00:00:00Z","timestamp":1747094400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"}],"funder":[{"DOI":"10.13039\/501100023561","name":"Ministerio de Universidades","doi-asserted-by":"publisher","award":["FPU21\/02763"],"award-info":[{"award-number":["FPU21\/02763"]}],"id":[{"id":"10.13039\/501100023561","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100014597","name":"Universidade da Coru\u00f1a","doi-asserted-by":"crossref","id":[{"id":"10.13039\/501100014597","id-type":"DOI","asserted-by":"crossref"}]}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["J Geogr Syst"],"published-print":{"date-parts":[[2025,7]]},"abstract":"<jats:title>Abstract<\/jats:title>\n          <jats:p>This paper extends a linear footloose capital (FC) model to examine the effects of public spending allocations affecting firms\u2019 relocation decisions on the link between agglomeration economies and business tax rates. We find that the standard results of taxable agglomeration rents in an FC model are either magnified or partially offset, depending on the relative intensities of these types of jurisdictions\u2019 public spending allocations. Empirically, we aggregate data at the level of local labour markets (LLMs) to exploit the relationships from the model. LLMs data, as opposed to municipal-level data, allow, on the one hand, the fulfilment of the labour immobility assumption implied by FC models, and, on the other, the use of market potential as a meaningful proxy for agglomeration economies. The results of our estimations for the 447 Spanish LLMs over the period 2006\u20132016 find the existence of taxable agglomeration rents. Additionally, public spending allocations are found to have a significant impact on the agglomeration economies-tax-setting relationship. Our results are robust to controlling for alternative neighbourhood criteria.<\/jats:p>","DOI":"10.1007\/s10109-025-00467-2","type":"journal-article","created":{"date-parts":[[2025,5,12]],"date-time":"2025-05-12T21:46:29Z","timestamp":1747086389000},"page":"369-397","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":1,"title":["Taxable agglomeration rents across the Spanish local labour markets"],"prefix":"10.1007","volume":"27","author":[{"given":"Jes\u00fas","family":"L\u00f3pez-Rodr\u00edguez","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9787-1106","authenticated-orcid":false,"given":"Brais","family":"Poci\u00f1a-Sanchez","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Laura","family":"Varela-Candamio","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2025,5,13]]},"reference":[{"issue":"5","key":"467_CR1","doi-asserted-by":"publisher","first-page":"949","DOI":"10.1111\/jors.12393","volume":"58","author":"A Accetturo","year":"2018","unstructured":"Accetturo A, Di Giacinto V, Micucci G, Pagnini M (2018) Geography, productivity, and trade: does selection explain why some locations are more productive than others? J Reg Sci 58(5):949\u2013979. https:\/\/doi.org\/10.1111\/jors.12393","journal-title":"J Reg Sci"},{"issue":"2","key":"467_CR2","doi-asserted-by":"publisher","first-page":"279","DOI":"10.1111\/1467-9779.00133","volume":"5","author":"F Andersson","year":"2003","unstructured":"Andersson F, Forslid R (2003) Tax competition and economic geography. J Public Econ Theory 5(2):279\u2013303. https:\/\/doi.org\/10.1111\/1467-9779.00133","journal-title":"J Public Econ Theory"},{"issue":"1","key":"467_CR3","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1016\/S0014-2921(02)00318-5","volume":"48","author":"R Baldwin","year":"2004","unstructured":"Baldwin R, Krugman P (2004) Agglomeration, integration and tax harmonization. Eur Econ Rev 48(1):1\u201323. https:\/\/doi.org\/10.1016\/S0014-2921(02)00318-5","journal-title":"Eur Econ Rev"},{"key":"467_CR4","volume-title":"Economic geography and public policy","author":"R Baldwin","year":"2011","unstructured":"Baldwin R, Forslid R, Martin P, Ottaviano G, Robert-Nicoud F (2011) Economic geography and public policy. Princeton University Press, Princeton"},{"issue":"4","key":"467_CR5","doi-asserted-by":"publisher","first-page":"548","DOI":"10.1080\/00343404.2015.1114175","volume":"51","author":"R Basile","year":"2017","unstructured":"Basile R, Reganati F (2017) Do agglomeration externalities affect firm survival? Reg Stud 51(4):548\u2013562. https:\/\/doi.org\/10.1080\/00343404.2015.1114175","journal-title":"Reg Stud"},{"key":"467_CR6","doi-asserted-by":"publisher","first-page":"229","DOI":"10.1016\/j.jedc.2014.06.011","volume":"48","author":"R Basile","year":"2014","unstructured":"Basile R, Durb\u00e1n M, M\u00ednguez R, Montero JM, Mur J (2014) Modeling regional economic dynamics: spatial dependence, spatial heterogeneity and nonlinearities. J Econ Dyn Control 48:229\u2013245. https:\/\/doi.org\/10.1016\/j.jedc.2014.06.011","journal-title":"J Econ Dyn Control"},{"issue":"9","key":"467_CR7","doi-asserted-by":"publisher","first-page":"1117","DOI":"10.1080\/00343400801932342","volume":"43","author":"R Boix","year":"2009","unstructured":"Boix R, Galletto V (2009) Innovation and industrial districts: a first approach to the measurement and determinants of the i-district effect. Reg Stud 43(9):1117\u20131133. https:\/\/doi.org\/10.1080\/00343400801932342","journal-title":"Reg Stud"},{"issue":"10","key":"467_CR8","doi-asserted-by":"publisher","first-page":"1940","DOI":"10.1080\/09654313.2019.1588861","volume":"27","author":"R Boix","year":"2019","unstructured":"Boix R, Galletto V, Sforzi F (2019) Place-based innovation in industrial districts: the long-term evolution of the iMID effect in Spain (1991\u20132014). Eur Plan Stud 27(10):1940\u20131958. https:\/\/doi.org\/10.1080\/09654313.2019.1588861","journal-title":"Eur Plan Stud"},{"issue":"3","key":"467_CR9","doi-asserted-by":"publisher","first-page":"647","DOI":"10.1016\/j.euroecorev.2005.01.006","volume":"50","author":"R Borck","year":"2006","unstructured":"Borck R, Pfluger M (2006) Agglomeration and tax competition. Eur Econ Rev 50(3):647\u2013668. https:\/\/doi.org\/10.1016\/j.euroecorev.2005.01.006","journal-title":"Eur Econ Rev"},{"issue":"1","key":"467_CR10","doi-asserted-by":"publisher","first-page":"113","DOI":"10.1080\/00343404.2012.739281","volume":"49","author":"G Bottazzi","year":"2015","unstructured":"Bottazzi G, Gragnolati U (2015) Cities and clusters: economy-wide and sectorspecific effects in corporate location. Reg Stud 49(1):113\u2013129. https:\/\/doi.org\/10.1080\/00343404.2012.739281","journal-title":"Reg Stud"},{"issue":"2","key":"467_CR11","doi-asserted-by":"publisher","first-page":"203","DOI":"10.17310\/ntj.2001.2.02","volume":"54","author":"JK Brueckner","year":"2001","unstructured":"Brueckner JK, Saavedra LA (2001) Do local governments engage in strategic property-tax competition? Natl Tax J 54(2):203\u2013229. https:\/\/doi.org\/10.17310\/ntj.2001.2.02","journal-title":"Natl Tax J"},{"issue":"563","key":"467_CR12","doi-asserted-by":"publisher","first-page":"1069","DOI":"10.1111\/j.1468-0297.2012.02511.x","volume":"122","author":"M Br\u00fclhart","year":"2012","unstructured":"Br\u00fclhart M, Jametti M, Schmidheiny K (2012) Do agglomeration economies reduce the sensitivity of firm location to tax differentials? Econ J 122(563):1069\u20131093. https:\/\/doi.org\/10.1111\/j.1468-0297.2012.02511.x","journal-title":"Econ J"},{"issue":"1","key":"467_CR13","doi-asserted-by":"publisher","first-page":"100","DOI":"10.3141\/2520-12","volume":"2520","author":"R Buehler","year":"2015","unstructured":"Buehler R, Hamre A (2015) Business and bikeshare user perceptions of the economic benefits of capital bikeshare. Transp Res Rec 2520(1):100\u2013111. https:\/\/doi.org\/10.3141\/2520-12","journal-title":"Transp Res Rec"},{"issue":"3","key":"467_CR14","doi-asserted-by":"publisher","first-page":"247","DOI":"10.1093\/jeg\/lbm016","volume":"7","author":"S Charlot","year":"2007","unstructured":"Charlot S, Paty S (2007) Market access effect and local tax setting: evidence from French panel data. J Econ Geogr 7(3):247\u2013263. https:\/\/doi.org\/10.1093\/jeg\/lbm016","journal-title":"J Econ Geogr"},{"issue":"5","key":"467_CR15","doi-asserted-by":"publisher","first-page":"1099","DOI":"10.1177\/0042098009353077","volume":"47","author":"S Charlot","year":"2010","unstructured":"Charlot S, Paty S (2010) Do agglomeration forces strengthen tax interactions? Urban Stud 47(5):1099\u20131116. https:\/\/doi.org\/10.1177\/0042098009353077","journal-title":"Urban Stud"},{"issue":"1","key":"467_CR16","doi-asserted-by":"publisher","first-page":"93","DOI":"10.1080\/00343404.2016.1255322","volume":"52","author":"Y Chen","year":"2018","unstructured":"Chen Y, Li Z, Liu Z (2018) Agglomeration and actual tax rates: firm-level evidence from china. Reg Stud 52(1):93\u2013104. https:\/\/doi.org\/10.1080\/00343404.2016.1255322","journal-title":"Reg Stud"},{"issue":"1","key":"467_CR17","doi-asserted-by":"publisher","first-page":"12","DOI":"10.3141\/2478-02","volume":"2478","author":"L Dablanc","year":"2015","unstructured":"Dablanc L, Montenon A (2015) Impacts of environmental access restrictions on freight delivery activities. Transp Res Rec 2478(1):12\u201318. https:\/\/doi.org\/10.3141\/2478-02","journal-title":"Transp Res Rec"},{"key":"467_CR18","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-21720-3","volume-title":"Spatial data analysis: models, methods and techniques","author":"M Fischer","year":"2011","unstructured":"Fischer M, Wang J (2011) Spatial data analysis: models, methods and techniques. Springer, Berlin. https:\/\/doi.org\/10.1007\/978-3-642-21720-3"},{"key":"467_CR19","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9781139051552","volume-title":"Economics of agglomeration: cities, industrial location, and globalization","author":"M Fujita","year":"2013","unstructured":"Fujita M, Thisse JF (2013) Economics of agglomeration: cities, industrial location, and globalization, 2nd edn. Cambridge University Press, Cambridge","edition":"2"},{"key":"467_CR20","unstructured":"Galletto V, Boix R (2005) Sistemas locales de trabajo y distritos industriales marshallianos en espa\u00f1a. Working Papers (Universitat Aut\u00f2noma de Barcelona. Departament d\u2019Economia Aplicada) 14(1)"},{"issue":"1","key":"467_CR21","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1007\/s12076-023-00350-y","volume":"16","author":"S Gopal","year":"2023","unstructured":"Gopal S, Fischer M (2023) Opioid mortality in the US: quantifying the direct and indirect impact of sociodemographic and socioeconomic factors. Lett Spat Resour Sci 16(1):1\u201315. https:\/\/doi.org\/10.1007\/s12076-023-00350-y","journal-title":"Lett Spat Resour Sci"},{"issue":"1","key":"467_CR22","doi-asserted-by":"publisher","first-page":"53","DOI":"10.1007\/s10109-006-0032-y","volume":"9","author":"DA Griffith","year":"2007","unstructured":"Griffith DA, Wong DW (2007) Modeling population density across major US cities: a polycentric spatial regression approach. J Geogr Syst 9(1):53\u201375. https:\/\/doi.org\/10.1007\/s10109-006-0032-y","journal-title":"J Geogr Syst"},{"issue":"4","key":"467_CR23","doi-asserted-by":"publisher","first-page":"315","DOI":"10.1080\/00045605409352140","volume":"44","author":"CD Harris","year":"1954","unstructured":"Harris CD (1954) The, market as a factor in the localization of industry in the United States. Ann Assoc Am Geogr 44(4):315\u2013348. https:\/\/doi.org\/10.1080\/00045605409352140","journal-title":"Ann Assoc Am Geogr"},{"issue":"6","key":"467_CR24","doi-asserted-by":"publisher","first-page":"651","DOI":"10.1177\/1091142108314110","volume":"36","author":"BC Hill","year":"2008","unstructured":"Hill BC (2008) Agglomerations and strategic tax competition. Public Finance Rev 36(6):651\u2013677. https:\/\/doi.org\/10.1177\/1091142108314110","journal-title":"Public Finance Rev"},{"issue":"1","key":"467_CR25","doi-asserted-by":"publisher","first-page":"177","DOI":"10.1093\/jeg\/lbr032","volume":"13","author":"J Jofre-Monseny","year":"2013","unstructured":"Jofre-Monseny J (2013) Is agglomeration taxable? J Econ Geogr 13(1):177\u2013201. https:\/\/doi.org\/10.1093\/jeg\/lbr032","journal-title":"J Econ Geogr"},{"issue":"4","key":"467_CR26","doi-asserted-by":"publisher","first-page":"626","DOI":"10.1111\/jors.12177","volume":"55","author":"B Kauder","year":"2015","unstructured":"Kauder B (2015) Spatial administrative structure and intra-metropolitan tax competition. J Reg Sci 55(4):626\u2013643. https:\/\/doi.org\/10.1111\/jors.12177","journal-title":"J Reg Sci"},{"issue":"3","key":"467_CR27","doi-asserted-by":"publisher","first-page":"483","DOI":"10.1086\/261763","volume":"99","author":"P Krugman","year":"1991","unstructured":"Krugman P (1991) Increasing returns and economic geography. J Polit Econ 99(3):483\u2013499. https:\/\/doi.org\/10.1086\/261763","journal-title":"J Polit Econ"},{"key":"467_CR28","volume-title":"Geography and trade","author":"P Krugman","year":"1992","unstructured":"Krugman P (1992) Geography and trade. The MIT Press, London"},{"issue":"1","key":"467_CR29","doi-asserted-by":"publisher","first-page":"73","DOI":"10.1080\/17421772.2023.2176539","volume":"19","author":"M Kubara","year":"2024","unstructured":"Kubara M, Kopczewska K (2024) Akaike information criterion in choosing the optimal k-nearest neighbours of the spatial weight matrix. Spat Econ Anal 19(1):73\u201391. https:\/\/doi.org\/10.1080\/17421772.2023.2176539","journal-title":"Spat Econ Anal"},{"issue":"2","key":"467_CR30","doi-asserted-by":"publisher","first-page":"331","DOI":"10.1016\/S0022-1996(99)00050-1","volume":"52","author":"RD Ludema","year":"2000","unstructured":"Ludema RD, Wooton I (2000) Economic geography and the fiscal effects of regional integration. J Int Econ 52(2):331\u2013357. https:\/\/doi.org\/10.1016\/S0022-1996(99)00050-1","journal-title":"J Int Econ"},{"issue":"2","key":"467_CR31","doi-asserted-by":"publisher","first-page":"265","DOI":"10.1093\/jeg\/lbt020","volume":"14","author":"E Luthi","year":"2013","unstructured":"Luthi E, Schmidheiny K (2013) The effect of agglomeration size on local taxes. J Econ Geogr 14(2):265\u2013287. https:\/\/doi.org\/10.1093\/jeg\/lbt020","journal-title":"J Econ Geogr"},{"key":"467_CR32","doi-asserted-by":"publisher","unstructured":"Millo G, Piras G (2012) splm: econometric models for spatial panel data. The R Foundation. https:\/\/doi.org\/10.32614\/CRAN.package.splm","DOI":"10.32614\/CRAN.package.splm"},{"key":"467_CR33","unstructured":"M\u00ednguez R, Basile R, Durb\u00e1n M (2023) Examples of using the pspatreg package with panel data. The comprehensive R archive network (CRAN). Retrieved from https:\/\/cran.r-project.org\/web\/packages\/pspatreg\/vignettes\/CExamplespspatregPaneldata.html"},{"issue":"1","key":"467_CR34","doi-asserted-by":"publisher","first-page":"25","DOI":"10.1016\/j.jinteco.2004.08.010","volume":"67","author":"GI Ottaviano","year":"2005","unstructured":"Ottaviano GI, van Ypersele T (2005) Market size and tax competition. J Int Econ 67(1):25\u201346. https:\/\/doi.org\/10.1016\/j.jinteco.2004.08.010","journal-title":"J Int Econ"},{"key":"467_CR35","doi-asserted-by":"publisher","first-page":"253","DOI":"10.7203\/CIRIEC-E.92.9290","volume":"92","author":"MJ Portillo Navarro","year":"2018","unstructured":"Portillo Navarro MJ (2018) Los ingresos tributarios de las haciendas locales y la crisis economica. Ciriec-Espana 92:253\u2013278. https:\/\/doi.org\/10.7203\/CIRIEC-E.92.9290","journal-title":"Ciriec-Espana"},{"key":"467_CR36","doi-asserted-by":"publisher","first-page":"323","DOI":"10.4337\/9781781007808.00040","volume-title":"A handbook of industrial districts","author":"F Sforzi","year":"2009","unstructured":"Sforzi F (2009) The empirical evidence of industrial districts in Italy. In: Becattini G, Bellandi M, De Propis L (eds) A handbook of industrial districts, vol 25. Edward Elgar Publishing, Cheltenham, pp 323\u2013342. https:\/\/doi.org\/10.4337\/9781781007808.00040"},{"issue":"3","key":"467_CR37","doi-asserted-by":"publisher","first-page":"398","DOI":"10.1080\/00343404.2018.1524134","volume":"53","author":"F Sforzi","year":"2019","unstructured":"Sforzi F, Boix R (2019) Territorial servitization in Marshallian industrial districts: the industrial district as a place-based form of servitization. Region Stud 53(3):398\u2013409. https:\/\/doi.org\/10.1080\/00343404.2018.1524134","journal-title":"Region Stud"},{"issue":"3","key":"467_CR38","doi-asserted-by":"publisher","first-page":"299","DOI":"10.1007\/s10109-011-0150-z","volume":"14","author":"Y Song","year":"2012","unstructured":"Song Y, Lee K, Anderson WP, Lakshmanan TR (2012) Industrial agglomeration and transport accessibility in metropolitan Seoul. J Geogr Syst 14(3):299\u2013318. https:\/\/doi.org\/10.1007\/s10109-011-0150-z","journal-title":"J Geogr Syst"}],"container-title":["Journal of Geographical Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10109-025-00467-2.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s10109-025-00467-2\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10109-025-00467-2.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,9,12]],"date-time":"2025-09-12T02:32:58Z","timestamp":1757644378000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s10109-025-00467-2"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,5,13]]},"references-count":38,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2025,7]]}},"alternative-id":["467"],"URL":"https:\/\/doi.org\/10.1007\/s10109-025-00467-2","relation":{},"ISSN":["1435-5930","1435-5949"],"issn-type":[{"value":"1435-5930","type":"print"},{"value":"1435-5949","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,5,13]]},"assertion":[{"value":"26 February 2024","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"4 April 2025","order":2,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"13 May 2025","order":3,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}}]}}