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Título:
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Do governments tax agglomeration rents?
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Autor/a:
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Koh, Hyun-Ju; Riedel, Nadine
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Notas:
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Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration characteristics. The findings indicate that urbanization and localization economies exert a positive impact on the jurisdictional tax rate choice which confirms predictions of the theoretical New Economic Geography (NEG) literature. Further analysis suggests a qualification of the NEG argument by showing that a municipality's potential to tax agglomeration rents depends on its firm and industry agglomeration relative to neighboring communities. To account for potential endogeneity problems, our analysis exploits long-lagged population and infrastructure variables as instruments for the agglomeration measures. |
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Materia(s):
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-Concentració industrial
-Impostos sobre societats
-Economia regional
-Industrial concentration
-Corporate taxes
-Regional economics |
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Derechos:
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cc-by-nc-nd, (c) Koh et al., 2010
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
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Tipo de documento:
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Documento de trabajo |
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Editor:
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Institut d’Economia de Barcelona
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Compartir:
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