Date
2024-03-28Subject
330 Economics DeutschlandKommunale ZusammenarbeitGewerbegebietPräferenzBürgerPolitikerGemeindesteuerSteuerwettbewerbMetadata
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Does intense tax competition boost public acceptance for inter-municipal cooperation? Evidence from a survey among German citizens and local politicians
Abstract
Intense tax competition among local governments limits their potential for tax revenues. Inter-municipal cooperation (IMC) in general and joint business parks in particular constitute a platform to coordinate local tax rates with neighboring municipalities to reduce tax competition. We ask whether local politicians and citizens are aware of this logic and whether they account for it. Using survey data from German municipalities, we find citizens’ support for joint business parks to increase in the intensity of tax competition but not for other forms of IMC. For local politicians, we do not find any effect of tax competition on IMC support.
Citation
In: Journal of Economic Policy Reform Volume 27 / Issue 2 (2024-03-28) , S. 140-161 ; eissn:1748-7889Sponsorship
Gefördert im Rahmen eines Open-Access-Transformationsvertrags mit dem VerlagCitation
@article{doi:10.17170/kobra-2024052810232,
author={Bischoff, Ivo and Bergholz, Christian and Haug, Peter and Melch, Simon},
title={Does intense tax competition boost public acceptance for inter-municipal cooperation? Evidence from a survey among German citizens and local politicians},
journal={Journal of Economic Policy Reform},
year={2024}
}
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2024-06-03T12:51:51Z 2024-06-03T12:51:51Z 2024-03-28 doi:10.17170/kobra-2024052810232 http://hdl.handle.net/123456789/15807 Gefördert im Rahmen eines Open-Access-Transformationsvertrags mit dem Verlag eng Namensnennung 4.0 International http://creativecommons.org/licenses/by/4.0/ inter-municipal cooperation joint business parks citizens’ preferences politicians’ preferences local tax competition 330 Does intense tax competition boost public acceptance for inter-municipal cooperation? Evidence from a survey among German citizens and local politicians Aufsatz Intense tax competition among local governments limits their potential for tax revenues. Inter-municipal cooperation (IMC) in general and joint business parks in particular constitute a platform to coordinate local tax rates with neighboring municipalities to reduce tax competition. We ask whether local politicians and citizens are aware of this logic and whether they account for it. Using survey data from German municipalities, we find citizens’ support for joint business parks to increase in the intensity of tax competition but not for other forms of IMC. For local politicians, we do not find any effect of tax competition on IMC support. open access Bischoff, Ivo Bergholz, Christian Haug, Peter Melch, Simon doi:10.1080/17487870.2024.2333306 Deutschland Kommunale Zusammenarbeit Gewerbegebiet Präferenz Bürger Politiker Gemeindesteuer Steuerwettbewerb publishedVersion eissn:1748-7889 Issue 2 Journal of Economic Policy Reform 140-161 Volume 27 false
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