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dc.contributor.authorKauder, Björnen_US
dc.date.accessioned2010-08-11T09:01:51Z-
dc.date.available2010-08-11T09:01:51Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/37185-
dc.description.abstractThis paper considers the impacts of differently formed borders of municipalities on local business tax policy. First a model is presented that shows the dependence of the level of taxation on the administrative structure. Afterwards, data from Germany are employed to discover the effects of the number and size of municipalities within agglomerations. The results show that the administrative structure matters for the level of local business taxation. On the one hand, the core cities tax rate in a monocentric region is the lower, the more municipalities are situated within a certain distance from the city. This effect is the more important, the smaller the region that is considered. On the other hand, the tax of the core city is the higher, the larger its share in the agglomeration. Thereby, the result has more power for larger regions. The empirical results coincide with the results from tax competition theory.en_US
dc.language.isoengen_US
dc.publisherVerein für Socialpolitik Frankfurt a. M.en_US
dc.relation.ispartofseriesBeiträge zur Jahrestagung des Vereins für Socialpolitik 2010: Ökonomie der Familie - Session: Public Policy Spillovers F7-V1en_US
dc.subject.jelH25en_US
dc.subject.jelH71en_US
dc.subject.jelH73en_US
dc.subject.ddc330en_US
dc.subject.keywordLocal Business Taxationen_US
dc.subject.keywordMunicipal Bordersen_US
dc.titleAdministrative Structure and Inner-Metropolitan Tax Competitionen_US
dc.typeConference Paperen_US
dc.identifier.ppn655722394-
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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