Dokument
| Titel: | The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities |
| Autor: | Bischoff, Ivo |
| Weitere Verfasser: | Krabel, Stefan |
| Veröffentlicht: | 2012 |
| URI: | https://archiv.ub.uni-marburg.de/es/2024/0158 |
| DOI: | https://doi.org/10.17192/es2024.0158 |
| ISSN: | 1867-3678 |
| DDC: | 330 Wirtschaft |
| Publikationsdatum: | 2024-01-03 |
| Lizenz: | https://creativecommons.org/publicdomain/mark/1.0 |
| Schlagwörter: |
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| yardstick competition, local business taxation, large firms, tax competition, Germany |
Summary:
We analyze the impact of large firms on business tax rates using data from German mu-nicipalities in Hesse in 1998-2005. Results suggest that business tax rates decrease with tax-payers’ concentration, indicating strong local lobbying power of large firms.
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