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Does Inter-local Cooperation Reduce the Intensity of Tax Competition? Evidence on Inter-local Industrial Parks in Germany
We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control met...
שמור ב:
| הוצא לאור ב: | MAGKS - Joint Discussion Paper Series in Economics (Band 37-2021) |
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| Autoren: | , |
| פורמט: | Artikel |
| שפה: | אנגלית |
| יצא לאור: |
Philipps-Universität Marburg
2021
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| נושאים: | |
| גישה מקוונת: | PDF-Volltext |
| תגים: |
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| סיכום: | We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control method to analyze the causal impact of inter-local industrial parks on municipal tax-setting behavior using data on municipalities from four West-German states between 2000 and 2018. The analysis does not support the notion that inter-local industrial parks constitute a platform used for tax coordination. |
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| תיאור פיזי: | 38 Seiten |
| ISSN: | 1867-3678 |
| DOI: | 10.17192/es2024.0708 |