Arbeitspapier
Identifying local tax mimicking: Administrative borders and a policy reform
This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic interactions in municipal business and property taxes. In contrast, traditional spatial lag regressions that rely on variation in neighbors' demographic, political, or economic characteristics for identification provide strong evidence for strategic interactions. This pattern of results indicates that most of the extant literature overestimates the importance of local tax mimicking.
- Sprache
-
Englisch
- Erschienen in
-
Series: cege Discussion Papers ; No. 157
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Taxation, Subsidies, and Revenue
Intergovernmental Relations; Federalism; Secession
- Thema
-
Tax mimicking
business tax
property tax
intergovernmental equalization
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Baskaran, Thushyanthan
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Göttingen, Center for European, Governance and Economic Development Research (cege)
- (wo)
-
Göttingen
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Baskaran, Thushyanthan
- University of Göttingen, Center for European, Governance and Economic Development Research (cege)
Entstanden
- 2013
Ähnliche Objekte (12)
Identifying couples in administrative data
Identifying couples in administrative data
Economic Integration and Local Tax Mimicking
Property tax autonomy and tax mimicking in major metropolitan areas in Poland
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data
Administrative Border Effects in COVID-19 Related Mortality
Cross-border shopping and tax structure
Identifying supervisory or managerial status in administrative records
Administrative Structure and Inner-Metropolitan Tax Competition
Identifying Supervisory or Managerial Status in German Administrative Records
Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping
Spatial Administrative Structure andIntra-Metropolitan Tax Competition
Identifying couples in administrative data
Identifying couples in administrative data
Economic Integration and Local Tax Mimicking
Property tax autonomy and tax mimicking in major metropolitan areas in Poland
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data
Administrative Border Effects in COVID-19 Related Mortality
Cross-border shopping and tax structure
Identifying supervisory or managerial status in administrative records
Administrative Structure and Inner-Metropolitan Tax Competition
Identifying Supervisory or Managerial Status in German Administrative Records
Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping
Spatial Administrative Structure andIntra-Metropolitan Tax Competition
Identifying couples in administrative data
Identifying couples in administrative data
Economic Integration and Local Tax Mimicking
Property tax autonomy and tax mimicking in major metropolitan areas in Poland
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data
Administrative Border Effects in COVID-19 Related Mortality
Cross-border shopping and tax structure
Identifying supervisory or managerial status in administrative records
Administrative Structure and Inner-Metropolitan Tax Competition
Identifying Supervisory or Managerial Status in German Administrative Records
Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping