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Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen

Author

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  • Petra Enß

    () (Universität Göttingen)

  • Robert Schwager

    () (Universität Göttingen)

Abstract

Im Hinblick auf eine mögliche Reform des kommunalen Finanzausgleichs in Niedersachsen weist dieser Beitrag auf den Zusammenhang zwischen diesem System und den Gewerbesteuerhebesätzen hin. Dafür werden die vom kommunalen Finanzausgleich ausgehenden Anreizeffekte auf die kommunale Hebesatzwahl analysiert und quantifiziert. Aus finanzpolitischer Sicht erscheint hierbei insbesondere die unterschiedliche Behandlung von großen Städten und kleineren Gemeinden problematisch. This paper examines the system of fiscal equalisation among local jurisdictions in the state of Lower Saxony. The incentives emanating from this system for the choices of the local business tax rates are quantified. For this purpose, we compute for all municipalities the rate by which grants are reduced or contributions are raised in response to a marginal increase in fiscal capacity. The results are evaluated from a policy point of view. Specifically, the differential treatment of large and small municipalities may have undesirable effects.

Suggested Citation

  • Petra Enß & Robert Schwager, 2006. "Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen," Departmental Discussion Papers 127, University of Goettingen, Department of Economics.
  • Handle: RePEc:got:vwldps:127
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    File URL: http://www2.vwl.wiso.uni-goettingen.de/departmentpaper/NO_127.pdf
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    References listed on IDEAS

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    Cited by:

    1. Renate Ohr, 2009. "European Monetary Union at Ten: Had the German Maastricht Critics Been Wrong?," Departmental Discussion Papers 141, University of Goettingen, Department of Economics.
    2. Corinna Ahlfeld, 2009. "The scapegoat of heterogeneity - How fragmentation influences political decisionmaking," Departmental Discussion Papers 143, University of Goettingen, Department of Economics.

    More about this item

    Keywords

    Finanzausgleich; Steuerwettbewerb; Gewerbesteuer; Niedersachsen; Fiscal equalisation; tax competition; local taxation; Lower Saxony;

    JEL classification:

    • 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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