【摘要】I investigate whether the spatial administrative structure of agglomerations is associ-ated with local business tax rates in core cities of agglomerations. Using data for German municipal-ities, I define agglomerations based on distances and based on cumulative population densities. Theresults show that the population share of the core in its agglomeration is positively associated andthe number of surrounding municipalities is negatively associated with the tax rate of the core. Whenmunicipalities consolidate, the core has the opportunity to increase the tax rate.

【文献来源】Kauder B.Journal of Regional Science.2015（4）