Lets stay in touch - evidence on the role of social learning in local tax interactions


Blesse, Sebastian ; Martin, Thorsten


[img]
Preview
PDF
dp15081.pdf - Published

Download (2MB)

URL: https://ub-madoc.bib.uni-mannheim.de/40176
URN: urn:nbn:de:bsz:180-madoc-401765
Document Type: Working paper
Year of publication: 2015
The title of a journal, publication series: ZEW Discussion Papers
Volume: 15-081
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H20 , H71 , H77,
Keywords (English): Tax mimicking , local business tax , social learning , institutions , tax competition , fiscal equalization schemes
Abstract: This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW)to identify the role of learning in local tax rate interactions. Using this policy change in spatial lag IV regressions, we find that institutions like counties and jointly used administrations yield significant positive tax interactions whereas geographical neighbors do not react to each other. Common local media trigger tax policy interactions as well. Short-lived reform effects support our findings that social learning within certain networks intensifies tax rate interactions via coordination of local decision makers.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




+ Citation Example and Export

Blesse, Sebastian ; Martin, Thorsten (2015) Lets stay in touch - evidence on the role of social learning in local tax interactions. Open Access ZEW Discussion Papers Mannheim 15-081 [Working paper]
[img]
Preview


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item