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Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms


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Langenmayr, Dominika ; Simmler, Martin:
Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms.
München : Munich Society for the Promotion of Economic Research ‐ CESifo GmbH, 2018. - 43 S. - (CESifo Working Papers ; 6827)
ISSN 2364-1428


Open Access
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Firms should use all available information to anticipate future tax rates. Firm mobility, as a key determinant of corporate tax rates, is one such source of information. We first show theoretically that a government sets a higher tax rates on firm profits if average firm mobility in its jurisdiction is low, and that the potential entry of immobile firms in the future deters firms from entering a jurisdiction today. We then test and confirm these predictions in a well-identified setting, using the rapid growth of wind power plants (a very immobile industry) and the large variation in local business taxes across Germany for identification.

Weitere Angaben

Publikationsform:Preprint, Working paper, Diskussionspapier
Schlagwörter:corporate taxation, firm mobility, commitment, tax competition
Sprache des Eintrags:Englisch
Institutionen der Universität:Wirtschaftswissenschaftliche Fakultät > Volkswirtschaftslehre > VWL, insb. Finanzwissenschaft
DOI / URN / ID:10.2139/ssrn.3129980
Open Access: Freie Zugänglichkeit des Volltexts?:Ja
Titel an der KU entstanden:Nein
Eingestellt am: 01. Jan 2022 13:09
Letzte Änderung: 01. Jan 2022 13:09
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