EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/39028
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorKoh, Hyun-Juen_US
dc.contributor.authorRiedel, Nadineen_US
dc.date.accessioned2010-03-17en_US
dc.date.accessioned2010-08-18T11:21:56Z-
dc.date.available2010-08-18T11:21:56Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/39028-
dc.description.abstractUsing the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration characteristics. The findings indicate that urbanization and localization economies exert a positive impact on the jurisdictional tax rate choice which confirms predictions of the theoretical New Economic Geography (NEG) literature. Further analysis suggests a qualification of the NEG argument by showing that a municipality's potential to tax agglomeration rents depends on its firm and industry agglomeration relative to neighboring communities. To account for potential endogeneity problems, our analysis exploits long-lagged population and infrastructure variables as instruments for the agglomeration measures.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper Public Finance 2976en_US
dc.subject.jelH73en_US
dc.subject.jelR12en_US
dc.subject.ddc330en_US
dc.subject.keywordagglomeration rentsen_US
dc.subject.keywordcorporate taxationen_US
dc.subject.keywordregional differentiationen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwGewerbesteueren_US
dc.subject.stwSteuertarifen_US
dc.subject.stwAgglomerationseffekten_US
dc.subject.stwRegionale Konzentrationen_US
dc.subject.stwLokalisationseffekten_US
dc.subject.stwDeutschlanden_US
dc.titleDo governments tax agglomeration rents?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn62124225Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
62124225X.pdf534.41 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.