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Konzessionsabgaben und Länderfinanzausgleich

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  • Michael Broer

Abstract

In Germany, local authorities charge supply companies with concession dues on gas, water, and electricity (Konzessionsabgaben), which are similar to some local taxes (e.g., local business tax, real property tax). Because these local taxes have already been included in the German fiscal equalization system, concession dues should be treated alike in the future. Also the importance of concession dues in revenue terms is an additional for this: concession dues amount to 1.9 bn. euro compared to real property tax of typ A of 0.3 bn. euro. However, if concession dues are treated as local taxes, payments in the fiscal equalization system may be strategically manipulated. The paper is organized as follows. First, concession dues and their effects on the payments in the fiscal equalization system will be described. Then I will have a look at the aforementioned strategic behaviour and analyze its effects on the payments within the fiscal equalization system. Last I will discuss ways to contain strategic behaviour using the example of the so-called city-states (Stadtstaaten). Copyright Springer-Verlag 2009

Suggested Citation

  • Michael Broer, 2009. "Konzessionsabgaben und Länderfinanzausgleich," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 29(2), pages 121-136, October.
    • Handle: RePEc:spr:jahrfr:v:29:y:2009:i:2:p:121-136
    DOI: 10.1007/s10037-009-0034-6
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    References listed on IDEAS

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    1. Stern, Volker, 1992. "Die Reform der Konzessionsabgabe," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 72(1), pages 42-48.
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      Keywords

      Konzessionsabgaben; Stadtstaaten; Länderfinanzausgleich; Steuerautonomie; Concession dues; City-states; Fiscal equalization system; Tax autonomy; H27; H71; H77;
      All these keywords.

      JEL classification:

      • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
      • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
      • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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