Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/254232 
Year of Publication: 
2021
Series/Report no.: 
MAGKS Joint Discussion Paper Series in Economics No. 37-2021
Publisher: 
Philipps-University Marburg, School of Business and Economics, Marburg
Abstract: 
We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control method to analyze the causal impact of inter-local industrial parks on municipal tax-setting behavior using data on municipalities from four West-German states between 2000 and 2018. The analysis does not support the notion that inter-local industrial parks constitute a platform used for tax coordination.
Subjects: 
Inter-local industrial parks
inter-municipal cooperation
tax competition
generalized synthetic control method
Germany
JEL: 
H25
H77
H71
R58
Document Type: 
Working Paper

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