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The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities

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  • Ivo Bischoff

    ()
    (University of Kassel)

  • Stefan Krabel

    ()
    (University of Kassel)

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.

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File URL: https://www.uni-marburg.de/fb02/makro/forschung/magkspapers/45-2012_bischoff.pdf
File Function: First version, 2012
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Bibliographic Info

Paper provided by Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) in its series MAGKS Papers on Economics with number 201245.

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Length: 17 pages
Date of creation: 2012
Date of revision:
Publication status: Forthcoming in
Handle: RePEc:mar:magkse:201245

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Keywords: tax competition; yardstick competition; local business taxation; large firms; Germany;

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  1. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
  2. Kelejian, Harry H. & Prucha, Ingmar R., 2010. "Specification and estimation of spatial autoregressive models with autoregressive and heteroskedastic disturbances," Journal of Econometrics, Elsevier, vol. 157(1), pages 53-67, July.
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