The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities

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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Veröffentlicht in:MAGKS - Joint Discussion Paper Series in Economics (Band 45-2012)
Autoren: Bischoff, Ivo, Krabel, Stefan
Format: Arbeit
Sprache:Englisch
Veröffentlicht: Philipps-Universität Marburg 2012
Schlagworte:
Germany
yardstick competition
large firms
tax competition
local business taxation
Wirtschaft
Economics
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MAGKS - Joint Discussion Paper Series in Economics

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