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Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig

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  • Anna Montén
  • Christian Thater

Abstract

Kommunale Abgaben in Form von Steuern, Gebühren und Beiträgen belasten die regionale Wirtschaft. Als Standortfaktor haben sie Einfluss auf An- und Umsiedlungsentscheidungen der Unternehmen auch im Mittelstand. Der vorliegende Beitrag untersucht, inwieweit regionale Belastungsunterschiede auf systematische Ursachen, wie bspw. die Standortattraktivität oder die Haushaltssituation einer Kommune, zurückzuführen sind. Es zeigt sich, dass die Stadt Leipzig die höchsten Abgaben im Kammerbezirk der IHK zu Leipzig festsetzt, während einige der direkt angerenzenden Städte die geringsten Abgaben erheben. Mit der durchgeführten Ursachenanalyse kann jedoch nur ein kleiner Teil der Abgabenunterschiede erklärt werden. Demnach scheinen individuelle Kalküle der Kommunen in der Abgabenfestsetzung zu dominieren.

Suggested Citation

  • Anna Montén & Christian Thater, 2010. "Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages .31-42, August.
    • Handle: RePEc:ces:ifodre:v:17:y:2010:i:04:p:s.31-42
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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