Finance, Markets and Valuation
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Title: Proposal of a new methodology to define the areas to apply the different rates of the location coefficient of the Economic Activities Tax
Authors: Francisco Guijarro
DOI: Not found
Abstract:
This paper makes a methodological proposal to determine the different zones or areas where the different location coefficients of the economic activities tax should be applied. In the first part of the paper, the most widely employed methodology in present is analyzed and some weaknesses are identified based on its foundation and on its daily implementation, so the need for an alternative methodology. In the second part, a new methodology is introduced, which advocates for dividing the territory of the city into different zones and apply on all the companies undertaking the same activity located in the same zone the same location coefficient. The zoning is made considering the attraction power of the different zones. In order to measure the attraction capability, an analysis of the spatial distribution of the companies is performed for each type of economic activity.
Keywords: Not found
