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

Ivo Bischoff and Stefan Krabel

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. -- tax competition ; yardstick competition ; local business taxation ; large firms, Germany

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Year of publication:	2012 ; This version: October 12, 2012
Authors:	Bischoff, Ivo ; Krabel, Stefan
Publisher:	Marburg : Univ., Dep. of Business Administration & Economics
Subject:	Gewerbesteuer \| Local business tax \| Großunternehmen \| Large firm \| Interessenpolitik \| Lobbying \| Steuerwettbewerb \| Tax competition \| Anreizregulierung \| Incentive regulation \| Deutschland \| Germany \| 1998-2005

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Extent:	Online-Ressource (PDF-Datei: 16 S., 248,28 KB)
Series:	Joint discussion paper series in economics : publ. by the Universities of Aachen, Gießen, Göttingen, Kassel, Marburg, Siegen. - Marburg : Philipps University Marburg, Department of Business Administration & Economics, ISSN 1867-3678, ZDB-ID 2499212-4. - Vol. 45-2012
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen : Acrobat Reader
Other identifiers:	hdl:10419/73051 [Handle]
Classification:	H71 - State and Local Taxation, Subsidies, and Revenue ; C23 - Models with Panel Data ; D72 - Economic Models of Political Processes: Rent-Seeking, Elections, Legistures, and Voting Behavior
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009632224