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Disparitäten in der Entwicklung der Gemeindesteuern
[Disparities in the Development of Municipal Revenues]

Author

Listed:
  • René Geißler

    (Bertelsmann Stiftung)

  • Florian Boettcher

    (Ministerium für Inneres und Kommunales)

Abstract

Zusammenfassung Steuern stellen die wichtigste Einnahmequelle der Kommunen dar. Sie sind von 2004 bis 2014 sehr dynamisch gewachsen. Allerdings profitieren nicht alle in gleichem Maße. Die Länderdurchschnitte sind daher wenig repräsentativ. Besonders in den Kommunen der wirtschaftsstarken Länder sind die landesinternen Differenzen tendenziell groß. Gemessen an den absoluten Maßzahlen wachsen die Disparitäten bundesweit zwischen den Kommunen, was an wenigen Ausreißern hoher Steuereinnahmekraft liegt. Die relative Ungleichheit bleibt hingegen stabil. Die Mobilität der Kommunen in der Verteilung ist gering. Insbesondere für die steuerschwachen Kommunen ist dies betrüblich, denn deren Chance aufzuholen, ist begrenzt.

Suggested Citation

  • René Geißler & Florian Boettcher, 2016. "Disparitäten in der Entwicklung der Gemeindesteuern [Disparities in the Development of Municipal Revenues]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(3), pages 212-219, March.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:3:d:10.1007_s10273-016-1959-3
    DOI: 10.1007/s10273-016-1959-3
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    More about this item

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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