Perhaps there is no finer crucible with which to test criticisms of the earnings tax than a general economic downturn. Nationwide, material costs and unease over the economy have slowed the construction industry. An article by the Post-Dispatch claims that St. Louis is no exception.

The same piece concedes that there is a lone exception, office construction in St. Louis County. Although there are certainly more variables behind a developer’s decision than just the earnings tax, examples like these demonstrate the practical insight behind academic musings. As commercial buildings continue to flee city limits despite their heightened desirability in somewhat uncertain times, lawmakers would be well-served to heed suggested solutions.