IDEAS home Printed from https://ideas.repec.org/b/ces/ifodrs/76.html
   My bibliography  Save this book

Analyse der finanzkraftbestimmenden Rahmenbedingungen und strukturellen Spezifika ostdeutscher Flächenländer

Author

Listed:
  • Alexander Eck
  • Carolin Fritzsche
  • Jan Kluge
  • Joachim Ragnitz
  • Felix Rösel

Abstract

Die unverändert geringe Wirtschaftskraft, die Steuerprogression und die geltenden Zerlegungsregeln sind die Kernursachen der niedrigen Steuerkraft in Ostdeutschland. Dies geht aus einer Studie der Dresdner Niederlassung des ifo Instituts im Auftrag des Sächsischen Staatsministeriums der Finanzen und des Thüringer Finanzministeriums hervor. In der Studie wurden die Ursachen der unverändert unterproportionalen Wirtschafts- und Steuerkraft der ostdeutschen Länder analysiert. So lag im Jahr 2013 das Pro-Kopf-Steueraufkommen der ostdeutschen Gemeinden bei 58 %, das Aufkommen der Länder bei 53 % des Bundesdurchschnitts. Damit unterzeichnet die ostdeutsche Steuerkraft nochmals die eigene Wirtschaftskraft, die 2013 rund 71 % des Bundesdurchschnitts betrug. Wesentliche Ursache der Diskrepanz von ostdeutscher Steuer- und Wirtschaftskraft ist das Zusammenspiel von niedrigeren Einkommen und dem progressiv ausgestalteten Tarifverlauf der Einkommensteuer. Auch reduzieren bundeseinheitlich gewährte Lohnsteuerabzüge wie das Kindergeld das Steueraufkommen in Ostdeutschland überproportional. Schließlich tragen verschiedene bundesrechtliche Vorschriften zur Zuordnung des Steueraufkommens auf die einzelnen Länder (Zerlegung) zur Diskrepanz von Steuer- und Wirtschaftskraft bei. Die Forscher schlussfolgern, dass die Kernursachen der Steuerschwäche nur bedingt durch landespolitische Maßnahmen beeinflusst werden können. Ostdeutschland bleibt daher auch weiterhin auf finanzielle Transfers angewiesen.

Suggested Citation

  • Alexander Eck & Carolin Fritzsche & Jan Kluge & Joachim Ragnitz & Felix Rösel, 2015. "Analyse der finanzkraftbestimmenden Rahmenbedingungen und strukturellen Spezifika ostdeutscher Flächenländer," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76, October.
    • Handle: RePEc:ces:ifodrs:76
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/ifo_Dresden_Studien_76.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Projektgruppe Gemeinschaftsdiagnose, 2014. "Gemeinschaftsdiagnose Frühjahr 2014: Deutsche Konjunktur im Aufschwung – aber Gegenwind von der Wirtschaftspolitik (Kurzfassung)," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 20(2), pages 24-25.
    2. Clotfelter, Charles T, 1976. "Public Spending for Higher Education: An Empirical Test of Two Hypotheses," Public Finance = Finances publiques, , vol. 31(2), pages 177-195.
    3. Gramlich, Edward M & Rubinfeld, Daniel L, 1982. "Micro Estimates of Public Spending Demand Functions and Tests of the Tiebout and Median-Voter Hypotheses," Journal of Political Economy, University of Chicago Press, vol. 90(3), pages 536-560, June.
    4. Gervais, Antoine & Jensen, J. Bradford, 2019. "The tradability of services: Geographic concentration and trade costs," Journal of International Economics, Elsevier, vol. 118(C), pages 331-350.
    5. Hermann Buslei & Erika Schulz & Viktor Steiner, 2007. "Auswirkungen des demographischen Wandels auf die private Nachfrage nach Gütern und Dienstleistungen in Deutschland bis 2050," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 26, number pbk26.
    6. Joachim Ragnitz, 2011. "Auf dem Weg zur Vollbeschäftigung: Implikationen der demographischen Entwicklung für den ostdeutschen Arbeitsmarkt," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 18(02), pages 03-06, April.
    7. Ragnitz, Joachim, 2007. "Explaining the East German productivity gap: the role of human capital," Kiel Working Papers 1310, Kiel Institute for the World Economy (IfW).
    8. Dorothea Lowe & Wolfgang Nagl, 2011. "Bevölkerungsentwicklung und Wanderungsströme von 1991 bis 2008 für Ostdeutschland und Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 18(02), pages 27-31, April.
    9. Alexander Eck & Johannes Steinbrecher & Christian Thater, 2012. "Zukunftsfestigkeit des Gleichmäßigkeitsgrundsatzes II im kommunalen Finanzausgleich des Freistaates Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 19(04), pages 22-30, August.
    10. Kraus, Marvin, 1981. "Scale economies analysis for urban highway networks," Journal of Urban Economics, Elsevier, vol. 9(1), pages 1-22, January.
    11. McGreer Edward & McMillan Melville L., 1993. "Public Output Demands from Alternative Congestion Functions," Journal of Urban Economics, Elsevier, vol. 33(1), pages 95-114, January.
    12. Bergstrom, Theodore C & Goodman, Robert P, 1973. "Private Demands for Public Goods," American Economic Review, American Economic Association, vol. 63(3), pages 280-296, June.
    13. Holcombe, Randall G & Sobel, Russell S, 1995. "Empirical Evidence on the Publicness of State Legislative Activities," Public Choice, Springer, vol. 83(1-2), pages 47-58, April.
    14. Stefan Arent & Wolfgang Nagl, 2009. "Die Entwicklung der Ansprüche an die gesetzliche Rentenversicherung bis zum Jahr 2020," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 13-23, April.
    15. Werner W. Pommerehne & Bruno S. Frey, 1976. "Two Approaches To Estimating Public Expenditures," Public Finance Review, , vol. 4(4), pages 395-407, October.
    16. Busl, Claudia & Jokisch, Sabine & Schleer, Frauke, 2012. "Sparen und Investieren vor dem Hintergrund des demografischen Wandels," ZEW Wachstums- und Konjunkturanalysen, ZEW - Leibniz Centre for European Economic Research, vol. 15(3), pages 6-7.
    17. Duncombe, William & Yinger, John, 1993. "An analysis of returns to scale in public production, with an application to fire protection," Journal of Public Economics, Elsevier, vol. 52(1), pages 49-72, August.
    18. Rodolfo Gonzalez & Stephen Mehay, 1987. "Municipal annexation and local monopoly power," Public Choice, Springer, vol. 52(3), pages 245-255, January.
    19. Borcherding, Thomas E & Deacon, Robert T, 1972. "The Demand for the Services of Non-Federal Governments," American Economic Review, American Economic Association, vol. 62(5), pages 891-901, December.
    20. 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.
    21. Alexander Eck & Joachim Ragnitz & Johannes Steinbrecher & Christian Thater, 2012. "Evaluation der Zukunftsfestigkeit des Gleichmäßigkeitsgrundsatzes II im kommunalen Finanzausgleich des Freistaates Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
    22. Edwards, John H. Y., 1990. "Congestion function specification and the "publicness" of local public goods," Journal of Urban Economics, Elsevier, vol. 27(1), pages 80-96, January.
    23. 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.
    24. Melville L. McMillan & W. Robert Wilson & Louise M. Arthur, 1981. "The Publicness of Local Public Goods: Evidence from Ontario Municipalities," Canadian Journal of Economics, Canadian Economics Association, vol. 14(4), pages 596-608, November.
    25. McMillan, Melville L., 1989. "On measuring congestion of local public goods," Journal of Urban Economics, Elsevier, vol. 26(2), pages 131-137, September.
    26. Michael Berlemann & Julia Freese & Marc-André Luik & Joachim Ragnitz & Jan-Erik Wesselhöft, 2014. "Regionale Wirtschaftsentwicklung in Ostdeutschland und Sachsen bis 2030: Ergebnisse einerProjektionsrechnung," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(05), pages 34-43, October.
    27. Blesse, Sebastian & Baskaran, Thushyanthan, 2013. "Do municipal mergers result in scale economies? Evidence from a German federal state," Center for European, Governance and Economic Development Research Discussion Papers 176, University of Goettingen, Department of Economics.
    28. Christian Ochsner & Michael Weber, 2014. "Die Kleinteiligkeit der ostdeutschen Wirtschaft – dynamisch betrachtet," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(05), pages 22-33, October.
    29. Reingewertz, Yaniv, 2012. "Do municipal amalgamations work? Evidence from municipalities in Israel," Journal of Urban Economics, Elsevier, vol. 72(2), pages 240-251.
    30. Miroudot, Sã‰Bastien & Sauvage, Jehan & Shepherd, Ben, 2013. "Measuring the cost of international trade in services," World Trade Review, Cambridge University Press, vol. 12(4), pages 719-735, October.
    31. John H. Y. Edwards, 1986. "A Note on the Publicness of Local Goods: Evidence from New York State Municipalities," Canadian Journal of Economics, Canadian Economics Association, vol. 19(3), pages 568-573, August.
    32. Robert Breunig & Yvon Rocaboy, 2008. "Per-capita public expenditures and population size: a non-parametric analysis using French data," Public Choice, Springer, vol. 136(3), pages 429-445, September.
    33. Stegarescu, Dan & Schwager, Robert & Büttner, Thiess, 2004. "Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States," ZEW Discussion Papers 04-18, ZEW - Leibniz Centre for European Economic Research.
    34. Holtemöller, Oliver & Irrek, Maike, 2012. "Wachstumsprojektion 2025 für die deutschen Länder: Produktion je Einwohner divergiert," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 18(4), pages 132-140.
    35. Karl Brenke, 2014. "Ostdeutschland: ein langer Weg des wirtschaftlichen Aufholens," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(40), pages 939-957.
    36. Göbel, Christian & Zwick, Thomas, 2009. "Age and productivity: evidence from linked employer employee data," ZEW Discussion Papers 09-020, ZEW - Leibniz Centre for European Economic Research.
    37. Michael Kloß & Robert Lehmann, 2013. "Konvergenz neu beurteilt – Welche Auswirkungen hat die neue Wirtschaftszweigklassifikation WZ 2008?," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 20(02), pages 19-28, April.
    38. Reinhold Weiß & Werner Münzenmaier, 2014. "Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 732-739, October.
    39. Georg Milbradt & Gernot Nerb & Wolfgang Ochel & Hans-Werner Sinn, 2011. "Der ifo Wirtschaftskompass - Zahlen, Fakten, Hintergründe," Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 201109, December.
    40. Pommerehne, Werner W., 1978. "Institutional approaches to public expenditure : Empirical evidence from Swiss municipalities," Journal of Public Economics, Elsevier, vol. 9(2), pages 255-280, April.
    41. Projektgruppe Gemeinschaftsdiagnose, 2014. "Gemeinschaftsdiagnose Frühjahr 2014: Deutsche Konjunktur im Aufschwung – aber Gegenwind von der Wirtschaftspolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(08), pages 03-64, April.
    42. Rexford E. Santerre, 1985. "Spatial Differences in the Demands for Local Public Goods," Land Economics, University of Wisconsin Press, vol. 62(2), pages 119-128.
    43. Gonzalez, R A & Means, T S & Mehay, S L, 1993. "Empirical Tests of the Samuelsonian Publicness Parameter: Has the Right Hypothesis Been Tested?," Public Choice, Springer, vol. 77(3), pages 523-534, November.
    44. Bertoni, Marco & Brunello, Giorgio & Rocco, Lorenzo, 2013. "Does Mental Productivity Decline with Age? Evidence from Chess Players," IZA Discussion Papers 7311, Institute of Labor Economics (IZA).
    45. Sabine Engelmann & Michaela Fuchs, 2012. "Exportverhalten in West- und Ostdeutschland – Determinanten und Anpassungsprozesse," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 132(4), pages 549-580.
    46. DeBoer, Larry, 1992. "Economies of scale and input substitution in public libraries," Journal of Urban Economics, Elsevier, vol. 32(2), pages 257-268, September.
    47. Georg Milbradt & Gernot Nerb & Wolfgang Ochel & Hans-Werner Sinn (Hrsg.), 2011. "Der ifo Wirtschaftskompass - Zahlen, Fakten, Hintergründe," Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 2011001.
    48. Bodkin, Ronald G & Conklin, David W, 1971. "Scale and Other Determinants of Municipal Government Expenditures in Ontario: A Quantitative Analysis," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 12(3), pages 465-481, October.
    49. Altemeier, Jens, 1999. "Föderale Finanzbeziehungen unter Anpassungsdruck: Verteilungskonflikte in der Verhandlungsdemokratie," Schriften aus dem Max-Planck-Institut für Gesellschaftsforschung Köln, Max Planck Institute for the Study of Societies, volume 38, number 38.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Bauer & Xenia Frei, 2017. "Der Demographieansatz im kommunalen Finanzausgleich," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(01), pages 20-24, February.
    2. Reiner Haseloff & Thomas Lenk & Philipp Glinka & Berthold U. Wigger & Michael Thöne, 2015. "Solidarpakt Ost in der Kritik: Sollte die Wirtschaftsförderung Ost beendet werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(23), pages 03-14, December.
    3. Xenia Frei & Joachim Ragnitz & Felix Rösel, 2018. "Kosten kommunaler Leistungserstellung unter dem Einfluss von demografischem Wandel und Urbanisierung," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 80, October.
    4. David Bauer & Joachim Ragnitz & Christian Ochsner, 2018. "Strategien für die bestmögliche Ausstattung mit und Nutzung von Fördermitteln nach 2020," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.
    5. Felix Rösel, 2016. "Gibt es Einspareffekte durch Kreisgebietsreformen? – Evidenz aus Ostdeutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(22), pages 26-33, November.
    6. Thomas Lenk & Philipp Glinka, 2015. "Der bundesstaatliche Finanzausgleich – Zerlegung fragwürdig?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(24), pages 13-16, December.
    7. Carolin Fritzsche, 2018. "Analyzing the Efficiency of County Road Provision – Evidence from Eastern German Counties," ifo Working Paper Series 249, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alexander Eck & Joachim Ragnitz & Johannes Steinbrecher & Christian Thater, 2012. "Evaluation der Zukunftsfestigkeit des Gleichmäßigkeitsgrundsatzes II im kommunalen Finanzausgleich des Freistaates Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
    2. Carolin Fritzsche, 2018. "Analyzing the Efficiency of County Road Provision – Evidence from Eastern German Counties," ifo Working Paper Series 249, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.
    4. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
    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. Takeshi Miyazaki, 2021. "Economies of Scope and Local Government Expenditure: Evidence from Creation of Specially Authorized Cities in Japan," Sustainability, MDPI, Open Access Journal, vol. 13(5), pages 1-22, March.
    7. Masayoshi Hayashi, 2012. "Congestion, Technical Returns, and the Minimum Efficient Scales of Local Public Expenditures: An Empirical Analysis for Japanese Cities," CIRJE F-Series CIRJE-F-852, CIRJE, Faculty of Economics, University of Tokyo.
    8. Takeshi Miyazaki, 2018. "Internalization of externalities and local government consolidation: empirical evidence from Japan," Empirical Economics, Springer, vol. 54(3), pages 1061-1086, May.
    9. Rhee, Se-Koo, 1996. "The impact of intergovernmental grants-in-aid on public school expenditure under the segregated school system," ISU General Staff Papers 1996010108000012396, Iowa State University, Department of Economics.
    10. 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.
    11. Marc Baudry & Matthieu Leprince & Cyriaque Moreau, 2002. "Préférences révélées, bien public local et électeur médian : tests sur données françaises," Économie et Prévision, Programme National Persée, vol. 156(5), pages 125-146.
    12. Johanna Choumert & Laure Cormier, 2011. "The provision of urban parks: an empirical test of spatial spillovers in an urban area using geographic information systems," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 47(2), pages 437-450, October.
    13. Buettner, Thiess & Holm-Hadulla, Fédéric, 2013. "City size and the demand for local public goods," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 16-21.
    14. World Bank, 2013. "Service Delivery with More Districts in Uganda : Fiscal Challenges and Opportunities for Reforms," World Bank Other Operational Studies 16012, The World Bank.
    15. Craig, Steven G. & Holsey, Cheryl M., 1997. "Efficient inequality: differential allocation in the local public sector," Regional Science and Urban Economics, Elsevier, vol. 27(6), pages 763-784, November.
    16. Robert Breunig & Yvon Rocaboy, 2008. "Per-capita public expenditures and population size: a non-parametric analysis using French data," Public Choice, Springer, vol. 136(3), pages 429-445, September.
    17. Mototsugu Fukushige & Yingxin Shi, 2015. "Efficient scale of prefectural government in China," China Finance and Economic Review, Springer, vol. 4(1), pages 1-18, December.
    18. N. Vasudeva Murthy, 1987. "Bureaucracy and the divisibility of local public output: Further econometric evidence," Public Choice, Springer, vol. 55(3), pages 265-272, October.
    19. Reingewertz, Yaniv, 2012. "Do municipal amalgamations work? Evidence from municipalities in Israel," Journal of Urban Economics, Elsevier, vol. 72(2), pages 240-251.
    20. Justin Ross & Wenli Yan & Craig Johnson, 2015. "The Public Financing Of America'S Largest Cities: A Study Of City Financial Records In The Wake Of The Great Recession," Journal of Regional Science, Wiley Blackwell, vol. 55(1), pages 113-138, January.

    More about this item

    Keywords

    Volkswirtschaft; Wirtschaftslage; Steuereinnahmen; Ostdeutschland; Vergleich; Westdeutsche Bundesländer; Länderfinanzausgleich;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifodrs:76. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.