The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities
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More about this item
Keywords
tax competition; yardstick competition; local business taxation; large firms; Germany;All these keywords.
JEL classification:
- F1 - International Economics - - Trade
- F16 - International Economics - - Trade - - - Trade and Labor Market Interactions
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-11-11 (Accounting and Auditing)
- NEP-GEO-2012-11-11 (Economic Geography)
- NEP-PBE-2012-11-11 (Public Economics)
- NEP-PUB-2012-11-11 (Public Finance)
- NEP-URE-2012-11-11 (Urban and Real Estate Economics)
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