Bischoff, Ivo; Krabel, Stefan - 2012 - This version: October 12, 2012
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 …