Anna Rauch

Independent

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Higher Taxes on Less Elastic Goods? Evidence from German Municipalities

ZEW - Centre for European Economic Research Discussion Paper No. 18-039
Number of pages: 51 Posted: 26 Sep 2018 Last Revised: 09 Jan 2019
Sebastian Blesse, Philipp Dörrenberg and Anna Rauch
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Independent
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Abstract:

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Inverse-elasticity rule, Property taxes, Business taxes, Municipality-level taxation, Elasticity of Corporate Taxable Income