A recent post by scifi blog io9 dives into the quest to understand where in the world is Gotham City. It’s a very interesting post with very good research. In essence, Gotham City was intended to be any city in the world. The comic book reader was supposed to be able to connect with the events and troubles of Gotham from any real-world city in existence.
So yes, Gotham City is any city. But it doesn’t just stop in essence. io9’s post explains how the search for the real Gotham City has changed since the creation of the Batman comic books and how different artists and writers have approached the dilemma in their own way. This is truly a high-caliber post by io9 and I believe that anyone who appreciates good fiction writing (whether novels, movies, tv, or comic books) can appreciate what this post researches into.
Check out the io9 post at Is Gotham City really in New Jersey?