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Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig

Author

Listed:
  • Anna Montén
  • Joachim Ragnitz
  • Christian Thater
  • Birgit Friedrich
  • Felix John

Abstract

Municipal fees and tax rates place a burden on the businesses in a region. The level of these may therefore play a decisive role in the relocation decisions of companies. The aim of this project was to determine the level of the different taxes and fees in the municipalities in the Leipzig chamber district of the IHK and to quantify the burden of these costs for businesses. The differences in the levels of fees and taxes in Leipzig were compared to other cities in the region as well as to other competing locations in Germany. The level of fees in model companies in different sectors were computed. In addition to the analysis of burdens in different sectors, factors that determine the regional variation in fees were identified. Building on these observations, policy recommendations to improve the location quality of the cities in the chamber district were drawn.

Suggested Citation

  • Anna Montén & Joachim Ragnitz & Christian Thater & Birgit Friedrich & Felix John, 2010. "Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 56.
    • Handle: RePEc:ces:ifodrs:56
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    File URL: https://www.ifo.de/DocDL/ifo_Dresden_Studien_56.pdf
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    References listed on IDEAS

    as
    1. Christian Thater, 2009. "Auswirkungen des demographischen Wandels auf die kommunalen Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(05), pages .13-20, October.
    2. Anna Montén, 2009. "Effizienzanalyse kommunaler Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(06), pages 3-12, December.
    3. Sebastian Döll & Wolfgang Nagl & Joachim Ragnitz & Christian Thater, 2009. "Mittelfristige Einkommensentwicklung in Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 48, July.
    4. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
    5. Christian Thater, 2009. "Auswirkungen des demographischen Wandels auf die kommunalen Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(05), pages 13-20, October.
    6. Joachim Ragnitz, 2009. "Eastern Germany today: much has been achieved, much remains to be done," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(18), pages 03-13, September.
    7. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    8. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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    Cited by:

    1. Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages .11-20, October.
    2. 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, 08.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • R30 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - General
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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