Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/73051
Authors: 
Bischoff, Ivo
Krabel, Stefan
Year of Publication: 
2012
Series/Report no.: 
Joint Discussion Paper Series in Economics 45-2012
Abstract: 
We analyze the impact of large firms on business tax rates using data from German mu-nicipalities in Hesse in 1998-2005. Results suggest that business tax rates decrease with tax-payers' concentration, indicating strong local lobbying power of large firms.
Subjects: 
tax competition
yardstick competition
local business taxation
large firms, Germany
JEL: 
H71
C23
D72
Document Type: 
Working Paper

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