Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/308244 
Year of Publication: 
2024
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 104 [Issue:] 11 [Year:] 2024 [Pages:] 758-762
Publisher: 
Sciendo, Warsaw
Abstract: 
This article highlights the results of recent academic research on the impact of local profit taxes on establishments' R&D activities in Germany (Lichter et al., forthcoming). It first presents the institutional setting of municipal finances and profit taxation at both the local and the federal level. The article then explains how the study under consideration estimates the causal effect of profit taxation on R&D using detailed establishment-level data and the institutional setting at hand. It further provides a short summary of the paper's key results and underlying mechanisms. The article concludes by discussing the implications of the paper's results for tax policy design.
JEL: 
H22
H71
R38
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size





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