Does inter-local cooperation reduce the intensity of tax competition? Evidence on inter-local industrial parks in Germany

Arbeitspapier

We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control method to analyze the causal impact of inter-local industrial parks on municipal tax-setting behavior using data on municipalities from four West-German states between 2000 and 2018. The analysis does not support the notion that inter-local industrial parks constitute a platform used for tax coordination.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: MAGKS Joint Discussion Paper Series in Economics ; No. 37-2021

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Business Taxes and Subsidies including sales and value-added (VAT) ; Intergovernmental Relations; Federalism; Secession ; State and Local Taxation, Subsidies, and Revenue ; Regional Development Planning and Policy
• Thema: Inter-local industrial parks ; inter-municipal cooperation ; tax competition ; generalized synthetic control method ; Germany

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Bischoff, Ivo ; Kosfeld, Reinhold
• Ereignis: Veröffentlichung
• (wer): Philipps-University Marburg, School of Business and Economics
• (wo): Marburg
• (wann): 2021

Weitere Informationen

• Handle: http://hdl.handle.net/10419/254232
• Letzte Aktualisierung: 10.03.2025, 11:46 MEZ