Does Inter-local Cooperation Reduce the Intensity of Tax Competition? Evidence on Inter-local Industrial Parks in Germany

Does Inter-local Cooperation Reduce the Intensity of Tax Competition? Evidence on Inter-local Industrial Parks in Germany

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 met...

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Veröffentlicht in:MAGKS - Joint Discussion Paper Series in Economics (Band 37-2021)
Autoren: Bischoff, Ivo, Kosfeld, Reinhold
Format: Artikel
Sprache:Englisch
Veröffentlicht: Philipps-Universität Marburg 2021
Schlagworte:
Germany
tax competition
Wirtschaft
gen-eralized synthetic control method
inter-municipal cooperation
Inter-local industrial parks
Economics
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Zusammenfassung: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.
Umfang:38 Seiten
ISSN:1867-3678
DOI:10.17192/es2024.0708

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