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Der Einfluss lokaler Steuerpolitik auf betriebliche F&E-Aktivitäten

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  • Lichter Andreas
  • Löffler Max
  • Siegloch Sebastian

Abstract

This article highlights the results of recent academic research on the impact of local profit taxes on establishments’ R&D activities in Germany (Lichter et al., forthcoming). It first presents the institutional setting of municipal finances and profit taxation at both the local and the federal level. The article then explains how the study under consideration estimates the causal effect of profit taxation on R&D using detailed establishment-level data and the institutional setting at hand. It further provides a short summary of the paper’s key results and underlying mechanisms. The article concludes by discussing the implications of the paper’s results for tax policy design.

Suggested Citation

  • Lichter Andreas & Löffler Max & Siegloch Sebastian, 2024. "Der Einfluss lokaler Steuerpolitik auf betriebliche F&E-Aktivitäten," Wirtschaftsdienst, Sciendo, vol. 104(11), pages 758-762.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:11:p:758-762:n:1010
    DOI: 10.2478/wd-2024-0195
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R38 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Government Policy

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