SPATIAL ADMINISTRATIVE STRUCTURE AND INTRAMETROPOLITAN TAX COMPETITION

Björn Kauder

Journal of Regional Science, 2015, vol. 55, issue 4, 626-643

Abstract: I investigate whether the spatial administrative structure of agglomerations is associated with local business tax rates in core cities of agglomerations. Using data for German municipalities, I define agglomerations based on distances and based on cumulative population densities. The results show that the population share of the core in its agglomeration is positively associated and the number of surrounding municipalities is negatively associated with the tax rate of the core. When municipalities consolidate, the core has the opportunity to increase the tax rate.

Date: 2015
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https://doi.org/10.1111/jors.12177

Related works:
Working Paper: Spatial Administrative Structure and Intra-Metropolitan Tax Competition (2014)
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