The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities
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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Published in: | MAGKS - Joint Discussion Paper Series in Economics (Band 45-2012) |
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Main Authors: | , |
Format: | Work |
Language: | English |
Published: |
Philipps-Universität Marburg
2012
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Subjects: | |
Online Access: | PDF Full Text |
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