Employment Effects of Local Business Taxes

This is the first paper to thoroughly investigate the employment effects of corporate taxation. Higher taxes are theoretically shown to have a negative impact on employment through reduced investments, if labor is regionally mobile. I test this prediction by exploiting the specific setting of the Ge...

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Bibliographic details
Volume: B15-V1
Main Author: Siegloch, Sebastian
Format: Paper
Language: English
Place of publication: Kiel und Hamburg ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft 2014
published in: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2014: Evidenzbasierte Wirtschaftspolitik - Session: Taxation II Vol. B15-V1
Data of publication: 2014
Online Access: Fulltext
Database: EconStor
Database information Databases - DBIS