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Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen

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  • Petra Enß

    ()
    (Universität Göttingen)

  • Robert Schwager

    ()
    (Universität Göttingen)

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    Abstract

    Im Hinblick auf eine mögliche Reform des kommunalen Finanzausgleichs in Niedersachsen weist dieser Beitrag auf den Zusammenhang zwischen diesem System und den Gewerbesteuerhebesätzen hin. Dafür werden die vom kommunalen Finanzausgleich ausgehenden Anreizeffekte auf die kommunale Hebesatzwahl analysiert und quantifiziert. Aus finanzpolitischer Sicht erscheint hierbei insbesondere die unterschiedliche Behandlung von großen Städten und kleineren Gemeinden problematisch. This paper examines the system of fiscal equalisation among local jurisdictions in the state of Lower Saxony. The incentives emanating from this system for the choices of the local business tax rates are quantified. For this purpose, we compute for all municipalities the rate by which grants are reduced or contributions are raised in response to a marginal increase in fiscal capacity. The results are evaluated from a policy point of view. Specifically, the differential treatment of large and small municipalities may have undesirable effects.

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    File URL: http://www2.vwl.wiso.uni-goettingen.de/departmentpaper/NO_127.pdf
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    Bibliographic Info

    Paper provided by University of Goettingen, Department of Economics in its series Departmental Discussion Papers with number 127.

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    Length: 21
    Date of creation: 23 Jan 2006
    Date of revision:
    Handle: RePEc:got:vwldps:127

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    Keywords: Finanzausgleich; Steuerwettbewerb; Gewerbesteuer; Niedersachsen; Fiscal equalisation; tax competition; local taxation; Lower Saxony;

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    1. Andreas Haufler & Guttorm Schjelderup & Frank Stähler, 2000. "Commodity Taxation and International Trade in Imperfect Markets," CESifo Working Paper Series 376, CESifo Group Munich.
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    12. Onozaki, Tamotsu & Sieg, Gernot & Yokoo, Masanori, 2003. "Stability, chaos and multiple attractors: a single agent makes a difference," Journal of Economic Dynamics and Control, Elsevier, vol. 27(10), pages 1917-1938, August.
    13. Salvatore Barbaro, 2003. "The Combined Effect of Taxation and Subsidization on Human Capital Investment," Departmental Discussion Papers 116, University of Goettingen, Department of Economics.
    14. Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics.
    15. Sieg, Gernot, 2001. "A political business cycle with boundedly rational agents," European Journal of Political Economy, Elsevier, vol. 17(1), pages 39-52, March.
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    Cited by:
    1. Renate Ohr, 2009. "European Monetary Union at Ten: Had the German Maastricht Critics Been Wrong?," Departmental Discussion Papers 141, University of Goettingen, Department of Economics.
    2. Corinna Ahlfeld, 2009. "The scapegoat of heterogeneity - How fragmentation influences political decisionmaking," Departmental Discussion Papers 143, University of Goettingen, Department of Economics.

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