The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities
Ivo Bischoff () and
Stefan Krabel ()
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Stefan Krabel: University of Kassel
No 201245, MAGKS Papers on Economics from Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung)
Abstract:
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.
Keywords: tax competition; yardstick competition; local business taxation; large firms; Germany (search for similar items in EconPapers)
JEL-codes: F1 F16 H2 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2012
New Economics Papers: this item is included in nep-acc, nep-geo, nep-pbe, nep-pub and nep-ure
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https://www.uni-marburg.de/en/fb02/research-groups ... 45-2012_bischoff.pdf First version, 2012 (application/pdf)
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Persistent link: https://EconPapers.repec.org/RePEc:mar:magkse:201245
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