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dc.contributor.authorKoh, Hyun-Juen
dc.contributor.authorRiedel, Nadineen
dc.date.accessioned2010-03-17-
dc.date.accessioned2010-08-18T11:21:56Z-
dc.date.available2010-08-18T11:21:56Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2976en
dc.subject.jelH73en
dc.subject.jelR12en
dc.subject.ddc330en
dc.subject.keywordagglomeration rentsen
dc.subject.keywordcorporate taxationen
dc.subject.keywordregional differentiationen
dc.subject.stwGemeindesteueren
dc.subject.stwGewerbesteueren
dc.subject.stwSteuertarifen
dc.subject.stwAgglomerationseffekten
dc.subject.stwRegionale Konzentrationen
dc.subject.stwLokalisationseffekten
dc.subject.stwDeutschlanden
dc.titleDo governments tax agglomeration rents?-
dc.typeWorking Paperen
dc.identifier.ppn62124225Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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