How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany



Figure 2: Geographical distribution of regional headquarters


Rügen

Bostock

Stei Turg Segeberg

.Ubeck

Cuxhaven

bun

, Bremerha f

Aurich

Parchim

Sta.

Groningen

Uckermart.

POLE

Barnim

Uelzen

Niederlande

Oberhavel

msland

Jiedersacsen

əabriiek

Lubuskie

∣∏cλ

Amersfoort

BRANDENBURG

ildesheim,

Arnheim

Teltow-Flaming

bus

,s-Hert

Sonniui

Jbe-Elster

Sa⅝gerhausen

h Gladba

Erfurt

Grei;

Zwickau

Koblenz

SSEN

Daun

Hot

τk.^u

lain

Wiesl

Iakovnik

urg-Prum

Kolin

HaBberge

he Republik

Würzburg

RHEINLAND-PFALZ

PLZEN

Moselle

Pisek Tabor

Metz

,cken

Pfor.

Bas-Rhin

u**gart

Dknau-R>-'S

Λ- Calw

Ingdstadt

bur

Meurthe-et-Moselle

Iillingen

Augsbi

,Linz

BADEN .VÜRT TEMBERG

Oberosterreich

Preib"

,nterallgau

Traunsteil

Lbrrach

Miesbacti

Steiermark

Basel

ιerallgl

Zürich

Innsbruck

SCHWEIZ

Doubs

lfsburg
schweig

Rotenburg

•emen

'Saale

Leipzig

Szczecin
Stettin

ZiSTERREI
SALZBURG

ACH

MeiBeij,

Cesky
Crumlov

Frankrei

Vosges

Srding

τche.ι

Bayreuth

Erlangen

Gotha

LAN

STREDOC

Pribran-L

Kamenz
SEN
^resde.ι

ʃ Kariovyfc"

Γ Vary

RLOVY VAI

LUttictO
BELGIEN

Cloppenburg Diepholz

Gustrow °≡mmιn

Franche-COMti

-Besançon 1

Passai

Rottal-Inn ,

LORRAINE
lothringen
Nancy

Bitx
Sigmaringen

⅝^UberJ⅛

fjUBEREC
Ceska

' Jihocesky

Tachatice

⅛JJ4udwigslust

Lil eburg V

MECKLENBURG-VORPOMMERN

-Schwerin

Mittweida

-,Chemnitz

Thuringen ,

■         Sbmmeil

SACHSEN-ANHALT 4ι

Kbthafc VVittenberi

Prignitz

4» Ostprignitz-Ruppin

“FSCHECHIS1

Tachov 0

Plzeh i

lxeZT        AELSAS

v~r /Haut-Rhii

MUIhausen.

Haute-Saône J ω J

Mec-Jenbu r QiSre I i tz

j Reu'irgr

Tl -.ukreιs

EUTSC/

Vogelsbergkreis LT
ulda

Kiel*

_PI6n

SCHLESWIG-HOLSTEIN

Oldenbutb Verden

ιede

eιnf Jrt / s jt-ΓCA

.osv-⅛NOR^RHEIN-WEb'' FALEN

⅛⅛e Θ'lamm paαθrt

*"∙v> tΓ'∏d

stenc"'1 Λvelland

Sch- andorf ""κat0vy

Cham V- t>

Regensburg '

I ^l'..NAU^lnik

LABEM,.-'
jb√*κadno _

Zwolle

Almere ω

.Urnberg

Rc,,h Neumarkt
in der

Oberpfalz

Heidelberg

Heilbronn 4.

Jknsbach

Ionstanz Ravensburg/

ʌ OsU gau

Frltmarkkreis

Ceιe "Calzwedel

Gifhonw

Gdrzow
Wielkppolski

Mean tax rate (Landkreis)
10,20

Number of headquarters

0 km 50      100     150     200     250


..

0,12


650

•     3


44




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