The tax-rate elasticity of local business profits
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- Fossen Frank M. & Steiner Viktor, 2018. "The Tax-rate Elasticity of Local Business Profits," German Economic Review, De Gruyter, vol. 19(2), pages 162-189, May.
- Frank M. Fossen & Viktor Steiner, 2014. "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin 1424, DIW Berlin, German Institute for Economic Research.
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- Helmut Bester & Matthias Dahm, 2018.
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- Helmut Bester & Matthias Dahm, 2014. "Credence Goods, Costly Diagnosis, and Subjective Evaluation," Discussion Papers 2014-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Bester, Helmut & Dahm, Matthias, 2014. "Credence goods, costly diagnosis, and subjective evaluation," Discussion Papers 2014/29, Free University Berlin, School of Business & Economics.
- Bester, Helmut & Dahm, Matthias, 2014. "Credence Goods, Costly Diagnosis, and Subjective Evaluation," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 483, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Bester, Helmut & Dahm, Matthias, 2014. "Credence Goods, Costly Diagnosis, and Subjective Evaluation," CEPR Discussion Papers 10254, C.E.P.R. Discussion Papers.
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Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
- Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2018. "Higher taxes on less elastic goods? Evidence from German municipalities," ZEW Discussion Papers 18-039, ZEW - Leibniz Centre for European Economic Research.
- Langenmayr, Dominika & Simmler, Martin, 2021. "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, vol. 204(C).
- Langer, Sebastian & Korzhenevych, Artem, 2018. "The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria," Land Use Policy, Elsevier, vol. 77(C), pages 279-287.
- Reingewertz, Yaniv, 2018. "Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 84-97.
- Raju Mainali, 2021. "Spatial Fiscal Interactions in Colombian Municipalities: Evidence from Oil Price Shocks," JRFM, MDPI, vol. 14(6), pages 1-15, June.
- Hattendorff, Christian, 2014. "Natural resources, demand for external finance and financial development," Discussion Papers 2014/33, Free University Berlin, School of Business & Economics.
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More about this item
Keywords
local business tax; corporate tax; tax responsiveness; tax-rate elasticity;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2014-12-29 (Accounting and Auditing)
- NEP-PBE-2014-12-29 (Public Economics)
- NEP-PUB-2014-12-29 (Public Finance)
- NEP-URE-2014-12-29 (Urban and Real Estate Economics)
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