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Die Relevanz von Unternehmenszentralen für die fiskalische Leistungsfähigkeit

Author

Listed:
  • Ulrich Blum
  • Isabelle Jänchen
  • Claudia Lubk

Abstract

The fiscal capacity of the German Länder is often calculated on the basis of per capita tax revenues. Business taxes for Germany show below average revenues for Eeastern Germany in relation to population size and number of firms. Headquarter functions, which are underrepresented in the eastern Länder, play a dominant role for tax revenues. Other deficits relate to the economic structure of these Länder and to some extent to the business tax laws there. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Suggested Citation

  • Ulrich Blum & Isabelle Jänchen & Claudia Lubk, 2015. "Die Relevanz von Unternehmenszentralen für die fiskalische Leistungsfähigkeit," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(6), pages 395-403, June.
    • Handle: RePEc:spr:wirtsc:v:95:y:2015:i:6:p:395-403
    DOI: 10.1007/s10273-015-1838-3
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    Keywords

    D30; H71; O10;
    All these keywords.

    JEL classification:

    • D30 - Microeconomics - - Distribution - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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