How low business tax rates attract MNE activity : municipality-level evidence from Germany

Sascha O. Becker; Peter H. Egger; Valeria Merlo

Year of publication:	2012
Authors:	Becker, Sascha O. ; Egger, Peter ; Merlo, Valeria
Published in:	Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 96.2012, 9/10, p. 698-711
Subject:	Multinational firms \| Profit taxation \| Regional public finance \| Count data \| Deutschland \| Germany \| Multinationales Unternehmen \| Transnational corporation \| Unternehmensbesteuerung \| Corporate taxation \| Standortwahl \| Location choice \| Generalisiertes lineares Modell \| Generalized linear model \| Schätzung \| Estimation \| Ertragsbesteuerung \| Gemeindesteuer \| Local tax \| Steuerwettbewerb \| Tax competition

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