The Municipal Trade Tax Multiplier and Office Purchase Prices and Rents
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Public policies in Germany are largely subject to federal legislation and allow municipalities only few possibilities to enact individual policies. This especially holds true for possibilities to influence the budget of a municipality and to influence its economic attractiveness in the short run. Both aspects can be addressed by property taxation, for which each municipality is allowed to enact individual measures in order to influence their tax revenues.
KeywordsReal Estate Purchase Price Office Space Spatial Weight Matrix Commercial Real Estate
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