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The Effect of Agglomeration Size on Local Taxes
Luthi, Eva - 2011
Standard tax competition models predict a ‘race-to-the-bottom' of corporate tax rates when firms are mobile. Recent theoretical literature has qualified this view by offering a theoretical explanation why this extreme prediction need not occur: central regions with large clusters of economic...
Persistent link: https://www.econbiz.de/10013125703
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Which Communities Should Be Afraid of Mobility? The Effects of Agglomeration Economies on the Sensitivity of Firm Location to Local Taxes
Jofre-Monseny, Jordi; Sole-Olle, Albert - 2021
This paper examines the effects of agglomeration economies (AE) on the sensitivity of firm location to tax differentials. An initial reading of the story suggests that, with AE, when a firm moves into a community attracted by a tax reduction, other firms may decide to move in as well. This...
Persistent link: https://www.econbiz.de/10013316524
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Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021
The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...
Persistent link: https://www.econbiz.de/10013317157
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The Tax Gradient : Spatial Aspects of Fiscal Competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10013023921
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Taxes in Cities
Brülhart, Marius - 2014
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
Persistent link: https://www.econbiz.de/10013047262
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Public Provision and Local Income Tax Competition
Kuhlmey, Florian - 2016
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three...
Persistent link: https://www.econbiz.de/10012995189
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Destination vs. Origin-Based Commodity Taxation in Large Open Economies with Unemployment
Antoniou, Fabio - 2015
. In both countries, an institutional minimum wage leads to involuntary unemployment. We derive the Nash equilibrium …
Persistent link: https://www.econbiz.de/10013011435
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Corporate Income Taxation of Multinationals and Unemployment
Eichner, Thomas; Runkel, Marco - 2021
Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under … tax policy causes a fiscal externality which goes back to unemployment. This unemployment externality is lowest when the … improves welfare and reduces unemployment. The welfare increase is strongest under a pure sales formula …
Persistent link: https://www.econbiz.de/10013317278
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Labor Markets and Capital Tax Competition
Eichner, Thomas - 2010
Zodrow and Mieszkowski (1986) are not preserved in the presence of unemployment. In the present paper we challenge this view …
Persistent link: https://www.econbiz.de/10013141502
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2021
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and differences-in-differences models, we find that workers bear about half of the total tax burden....
Persistent link: https://www.econbiz.de/10013315773