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.

Bibliographic Details

Published in:	MAGKS - Joint Discussion Paper Series in Economics (Band 45-2012)
Main Authors:	Bischoff, Ivo, Krabel, Stefan
Format:	Work
Language:	English
Published:	Philipps-Universität Marburg 2012
Subjects:	tax competition yardstick competition Germany large firms local business taxation Wirtschaft Economics
Online Access:	PDF Full Text
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