IDEAS home Printed from https://ideas.repec.org/r/eee/pubeco/v96y2012i9p698-711.html
   My bibliography  Save this item

How low business tax rates attract MNE activity: Municipality-level evidence from Germany

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Egger, Peter & Fahn, Matthias & Merlo, Valeria & Wamser, Georg, 2014. "On the genesis of multinational foreign affiliate networks," European Economic Review, Elsevier, vol. 65(C), pages 136-163.
  2. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
  3. Cote, Christine & Estrin, Saul & Shapiro, Daniel, 2020. "Expanding the international trade and investment policy agenda: the role of cities and services," LSE Research Online Documents on Economics 104003, London School of Economics and Political Science, LSE Library.
  4. Ivo Bischoff & Stefan Krabel, 2017. "Local taxes and political influence: evidence from locally dominant firms in German municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 313-337, April.
  5. Pang, Yu, 2019. "Taxing pollution and profits: A bargaining approach," Energy Economics, Elsevier, vol. 78(C), pages 278-288.
  6. Thushyanthan Baskaran, 2021. "The revenue and base effects of local tax hikes: evidence from a quasi-experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1472-1518, December.
  7. Sofie De Schoenmaker & Philippe Van Cauwenberge & Heidi Vander Bauwhede, 2014. "Effects of local fiscal policy on firm profitability," The Service Industries Journal, Taylor & Francis Journals, vol. 34(16), pages 1289-1306, December.
  8. De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K., 2022. "The effect of income-shifting aggressiveness on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  9. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
  10. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
  11. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
  12. Philippe Van Cauwenberge & Peter Beyne & Heidi Vander Bauwhede, 2016. "An empirical investigation of the influence of municipal fiscal policy on firm growth," Environment and Planning C, , vol. 34(8), pages 1825-1842, December.
  13. Rahman, Aminur, 2014. "Investment climate reforms and job creation in developing countries : what do we know and what should we do ?," Policy Research Working Paper Series 7025, The World Bank.
  14. Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
  15. Riedel, Nadine & Simmler, Martin & Wittrock, Christian, 2020. "Local fiscal policies and their impact on the number and spatial distribution of new firms," Regional Science and Urban Economics, Elsevier, vol. 83(C).
  16. Blank Sven & Lipponer Alexander & Schild Christopher-J. & Scholz Dietmar, 2020. "Microdatabase Direct Investment (MiDi) – A full survey of German inward and outward investment," German Economic Review, De Gruyter, vol. 21(3), pages 273-311, September.
  17. World Bank Group, 2017. "Investment Policy and Promotion Diagnostics and Tools," World Bank Publications - Reports 28281, The World Bank Group.
  18. Konings, Jozef & Lecocq, Cathy & Merlevede, Bruno, 2018. "Does a Tax Credit matter for Job Creation by Multinational Enterprises?," CEPR Discussion Papers 13105, C.E.P.R. Discussion Papers.
  19. Langenmayr, Dominika & Simmler, Martin, 2024. "JUE insight: Expectations about future tax rates and firm entry," Journal of Urban Economics, Elsevier, vol. 142(C).
  20. Martin F. Grace & David L. Sjoquist, 2020. "The Effect of Taxes on the Location of Property‐Casualty Insurance Firms," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 87(4), pages 1035-1062, December.
  21. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
  22. Christian Ilchmann & Felix Rösel & Johannes Steinbrecher, 2015. "Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(04), pages 26-38, August.
  23. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
  24. Berger, Melissa & Misch, Florian & Voget, Johannes, 2016. "Becoming an Entrepreneur - The Role of Profit Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145559, Verein für Socialpolitik / German Economic Association.
  25. Dedola, Luca & Osbat, Chiara & Reinelt, Timo, 2022. "Tax thy neighbour: Corporate tax pass-through into downstream consumer prices in a monetary union," Working Paper Series 2681, European Central Bank.
  26. Julien Martin, 2018. "Planification fiscale des sociétés québécoises et recours aux paradis fiscaux," CIRANO Project Reports 2018rp-20, CIRANO.
  27. Caravaggio, Nicola & Resce, Giuliano & Idola Francesca, Spanò, 2024. "Is Local Taxation Predictable? A Machine Learning Approach," Economics & Statistics Discussion Papers esdp24098, University of Molise, Department of Economics.
  28. Andrea Ascani & Riccardo Crescenzi & Simona Iammarino, 2016. "What drives European multinationals to the European Union neighbouring countries? A mixed-methods analysis of Italian investment strategies," Environment and Planning C, , vol. 34(4), pages 656-675, June.
  29. Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
  30. Janeba, Eckhard & Osterloh, Steffen, 2012. "Tax and the city: A theory of local tax competition and evidence for Germany," ZEW Discussion Papers 12-005, ZEW - Leibniz Centre for European Economic Research.
  31. Valeria Merlo & Andreas Schanbacher & Georg U. Thunecke & Georg Wamser, 2023. "Identifying Tax-Setting Responses from Local Fiscal Policy Programs," CESifo Working Paper Series 10473, CESifo.
  32. 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.
  33. Janeba, Eckhard & Osterloh, Steffen, 2013. "Tax and the city — A theory of local tax competition," Journal of Public Economics, Elsevier, vol. 106(C), pages 89-100.
  34. Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
  35. Alvaro Cuervo-Cazurra & Bernardo Silva-Rêgo & Ariane Figueira, 2022. "Financial and fiscal incentives and inward foreign direct investment: When quality institutions substitute incentives," Journal of International Business Policy, Palgrave Macmillan, vol. 5(4), pages 417-443, December.
  36. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
  37. Holzmann, Carolin & von Schwerin, Axel, 2015. "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics 14/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  38. Sarah Bauerle Danzman & Alexander Slaski, 2022. "Incentivizing embedded investment: Evidence from patterns of foreign direct investment in Latin America," The Review of International Organizations, Springer, vol. 17(1), pages 63-87, January.
  39. Christine Côté & Saul Estrin & Daniel Shapiro, 0. "Expanding the international trade and investment policy agenda: The role of cities and services," Journal of International Business Policy, Palgrave Macmillan, vol. 0, pages 1-25.
  40. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.
  41. Buettner, Thiess & von Schwerin, Axel, 2016. "Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 178-201.
  42. Koh, Hyun-Ju & Riedel, Nadine & Böhm, Tobias, 2013. "Do governments tax agglomeration rents?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 92-106.
  43. Haichao Fan & Yu Liu & Suhua Tian & Xuan Wang, 2023. "Firm outward direct investment and multinational activity under domestic taxes," Economic Inquiry, Western Economic Association International, vol. 61(3), pages 605-628, July.
  44. Christine Côté & Saul Estrin & Daniel Shapiro, 2020. "Expanding the international trade and investment policy agenda: The role of cities and services," Journal of International Business Policy, Palgrave Macmillan, vol. 3(3), pages 199-223, September.
  45. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.