K<sc>oh</sc> H.-J. and R<sc>iedel</sc> N. Assessing the localization pattern of German manufacturing and service industries: a distance-based approach, <italic>Regional Studies</italic>. This paper assesses the agglomeration pattern of four-digit industries in Germany using a rich data set on the population of German firms. To...

Empirical evidence suggests that firms receive rents from locating in economic agglomerations and industry clusters. Using the German local business tax as a testing ground, we empirically investigate whether these agglomeration rents are taxable for local governments. The analysis exploits a...