Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021
-state and across-state difference-in-difference estimates to identify the reform effect on municipalities' business tax rates …. Confirming the theoretical prediction, the reform had a significant impact on the municipalities' tax policy in the four years … after the reform with a "phasing out" of the effect starting in the fourth to fifth year. The finding is robust to various …