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DC Field | Value | Language |
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dc.contributor.author | Koh, Hyun-Ju | - |
dc.contributor.author | Riedel, Nadine | - |
dc.date.accessioned | 2017-10-16T16:14:15Z | - |
dc.date.available | 2017-10-16T16:14:15Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/2445/116665 | - |
dc.description.abstract | Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration characteristics. The findings indicate that urbanization and localization economies exert a positive impact on the jurisdictional tax rate choice which confirms predictions of the theoretical New Economic Geography (NEG) literature. Further analysis suggests a qualification of the NEG argument by showing that a municipality's potential to tax agglomeration rents depends on its firm and industry agglomeration relative to neighboring communities. To account for potential endogeneity problems, our analysis exploits long-lagged population and infrastructure variables as instruments for the agglomeration measures. | ca |
dc.format.extent | 48 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions | - |
dc.relation.ispartof | IEB Working Paper 2010/21 | - |
dc.relation.ispartofseries | [WP E-IEB10/21] | cat |
dc.rights | cc-by-nc-nd, (c) Koh et al., 2010 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | - |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Concentració industrial | cat |
dc.subject.classification | Impostos sobre societats | cat |
dc.subject.classification | Economia regional | - |
dc.subject.other | Industrial concentration | eng |
dc.subject.other | Corporate taxes | eng |
dc.subject.other | Regional economics | - |
dc.title | Do governments tax agglomeration rents? | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
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IEB10-21_Koh+Riedel.pdf | 824.27 kB | Adobe PDF | View/Open |
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