Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/108758
Authors: 
Kauder, Björn
Year of Publication: 
2014
Series/Report no.: 
Ifo Working Paper 191
Abstract: 
I investigate whether the spatial administrative structure of agglomerations is associatedwith local business tax rates in core cities of agglomerations. Using data for Germanmunicipalities, I define agglomerations based on distances and based on cumulativepopulation densities. The results show that the population share of the core in itsagglomeration is positively associated and the number of surrounding municipalities isnegatively associated with the tax rate of the core. When municipalities consolidate, thecore has the opportunity to increase the tax rate.
Subjects: 
Spatial administrative structure
municipal borders
local business taxation
tax competition
JEL: 
H25
H71
H73
Document Type: 
Working Paper

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