“Determinanten der kommunalen Steuerpolitik”

The paper analyses the determinants of local tax policy in Germany. The study shows that tax decisions of local governments are mainly driven by socioeconomic and budgetary conditions like the size of a municipality, unemployment rate, fiscal capacities as well as debt levels. In contrast, partisan effects can only be identified sporadically and under special circumstances. Thus, the article contributes to a better understanding of local budget politics, especially with regard to local tax policy.

The online version of the article (in German) can be downloaded for free HERE.