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https://hdl.handle.net/10419/39028
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Koh, Hyun-Ju | en |
dc.contributor.author | Riedel, Nadine | en |
dc.date.accessioned | 2010-03-17 | - |
dc.date.accessioned | 2010-08-18T11:21:56Z | - |
dc.date.available | 2010-08-18T11:21:56Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/39028 | - |
dc.description.abstract | Using 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x2976 | en |
dc.subject.jel | H73 | en |
dc.subject.jel | R12 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | agglomeration rents | en |
dc.subject.keyword | corporate taxation | en |
dc.subject.keyword | regional differentiation | en |
dc.subject.stw | Gemeindesteuer | en |
dc.subject.stw | Gewerbesteuer | en |
dc.subject.stw | Steuertarif | en |
dc.subject.stw | Agglomerationseffekt | en |
dc.subject.stw | Regionale Konzentration | en |
dc.subject.stw | Lokalisationseffekt | en |
dc.subject.stw | Deutschland | en |
dc.title | Do governments tax agglomeration rents? | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 62124225X | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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