Dokument
| Titel: | Does Inter-local Cooperation Reduce the Intensity of Tax Competition? Evidence on Inter-local Industrial Parks in Germany |
| Autor: | Bischoff, Ivo |
| Weitere Verfasser: | Kosfeld, Reinhold |
| Veröffentlicht: | 2021 |
| URI: | https://archiv.ub.uni-marburg.de/es/2024/0708 |
| URN: | urn:nbn:de:hebis:04-es2024-07084 |
| DOI: | https://doi.org/10.17192/es2024.0708 |
| ISSN: | 1867-3678 |
| DDC: | 330 Wirtschaft |
| Publikationsdatum: | 2024-01-19 |
| Lizenz: | https://creativecommons.org/publicdomain/mark/1.0 |
| Schlagwörter: |
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| Germany, tax competition, gen-eralized synthetic control method, inter-municipal cooperation, Inter-local industrial parks |
Summary:
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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