打印

作者

来源

来源 JOURNAL OF URBAN ECONOMICS,Vol.75,P.92-106

语言

英文

关键字

H73;R12;Agglomeration rents;Corporate taxation;Regional differentiation

作者单位

Department of Economics, University of Munich, Germany"}]},{"#name":"affiliation","$":{"id":"aff2;Institute of Economics, University of Hohenheim, Germany"}]},{"#name":"affiliation","$":{"id":"aff3;Institute of Spatial and Housing Economics, University of Münster, Germany"}]},{"#name":"correspondence","$":{"id":"cor1;Department of Economics, University of Munich, Germany"}]},"aff2":{"#name":"affiliation","$":{"id":"aff2;Institute of Economics, University of Hohenheim, Germany"}]},"aff3":{"#name":"affiliation","$":{"id":"aff3;Institute of Spatial and Housing Economics, University of Münster, Germany"}]}},"correspondences":{"cor1":{"#name":"correspondence","$":{"id":"cor1

摘要

Empirical evidence suggests that firms receive rents from locating in economic agglomerations and industry clusters. Using the German local business tax as a testing ground, we empirically investigate whether these agglomeration rents are taxable for local governments. The analysis exploits a rich data source on the population of German plants to construct measures for the communities’ agglomeration characteristics. The findings indicate that economic agglomerations and industry clusters exert a positive impact on the jurisdictional tax rate choice. Further analysis moreover suggests 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.