The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities
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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- Kelejian, Harry H. & Prucha, Ingmar R., 2010.
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- Jan K. Brueckner, 2003. "Strategic Interaction Among Governments: An Overview of Empirical Studies," International Regional Science Review, , vol. 26(2), pages 175-188, April. Full references (including those not matched with items on IDEAS)
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