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| dc.contributor.author | Koh, Hyun-Ju |
|---|---|
| dc.contributor.author | Riedel, Nadine |
| dc.date | 2017-10-16T16:14:15Z |
| dc.date | 2017-10-16T16:14:15Z |
| dc.date | 2010 |
| dc.identifier | http://hdl.handle.net/2445/116665 |
| dc.identifier.uri | http://hdl.handle.net/2445/116665 |
| dc.description | 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. |
| dc.format | 48 p. |
| dc.format | application/pdf |
| dc.language | eng |
| dc.publisher | Institut d’Economia de Barcelona |
| dc.relation | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
| dc.relation | IEB Working Paper 2010/21 |
| dc.relation | [WP E-IEB10/21] |
| dc.rights | cc-by-nc-nd, (c) Koh et al., 2010 |
| dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
| dc.rights | info:eu-repo/semantics/openAccess |
| dc.subject | Concentració industrial |
| dc.subject | Impostos sobre societats |
| dc.subject | Economia regional |
| dc.subject | Industrial concentration |
| dc.subject | Corporate taxes |
| dc.subject | Regional economics |
| dc.title | Do governments tax agglomeration rents? |
| dc.type | info:eu-repo/semantics/workingPaper |
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