Bischoff, Ivo; Melch, Simon; Wolfschütz, Eva - 2019
-German municipalities between 2000 and 2015. We find inter-local business parks to be more frequent among small municipalities and in … literature on international tax coordination supports the hypothesis that inter-local business parks are more likely in regions … where tax competition is intense. The evidence is affirmative: We find that the likelihood of inter-local business park …