Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/116659
Title: | Is agglomeration taxable? |
Author: | Jofre Monseny, Jordi |
Keywords: | Impostos locals Concentració industrial Competència econòmica Local taxation Industrial concentration Competition |
Issue Date: | 2010 |
Publisher: | Institut d’Economia de Barcelona |
Series/Report no: | [WP E-IEB10/15] |
Abstract: | Several theoretical papers that examine tax competition with agglomeration effects have stressed the possibility that the governments of jurisdictions in which economic activity is concentrated may tax firms more heavily (taxable agglomeration rents). In this paper, we examine the tax rate setting decisions taken with regard to the Spanish municipal business tax (Impuesto sobre Actividades Económicas). The analysis, carried out with a sample of 2,772 municipalities, focuses on the effect that urbanization economies, localization economies and the market potential of municipalities have on their business tax rates. High urbanization economies and high localization economies are found to increase the business tax rate. Although the evidence is weaker, the results also indicate that municipalities with better access to demand (of consumers) set higher tax rates. |
Note: | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
It is part of: | IEB Working Paper 2010/15 |
URI: | http://hdl.handle.net/2445/116659 |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
IEB10-15_JofreMonseny.pdf | 594.19 kB | Adobe PDF | View/Open |
This item is licensed under a
Creative Commons License