IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen

  • Petra Enß

    ()

    (Universität Göttingen)

  • Robert Schwager

    ()

    (Universität Göttingen)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www2.vwl.wiso.uni-goettingen.de/departmentpaper/NO_127.pdf
    Download Restriction: no

    Paper provided by University of Goettingen, Department of Economics in its series Departmental Discussion Papers with number 127.

    as
    in new window

    Length: 21
    Date of creation: 23 Jan 2006
    Date of revision:
    Handle: RePEc:got:vwldps:127
    Contact details of provider: Postal: Platz der Göttinger Sieben 3 - D-37073 Göttingen
    Web page: http://www.economics.uni-goettingen.de

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Jens Suedekum, 2005. "Increasing returns and spatial unemployment disparities," Papers in Regional Science, Wiley Blackwell, vol. 84(2), pages 159-181, 06.
    2. Jens Suedekum & Peter Ruehmann, 2003. "Severance Payments and Firm-specific Human Capital," LABOUR, CEIS, vol. 17(1), pages 47-62, 03.
    3. Denis Cogneau & Michael Grimm, 2007. "The Measurement Of Income Distribution Dynamics When Demographics Are Correlated With Income," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 53(2), pages 246-274, 06.
    4. Haufler, A. & Schjelderup, G. & Stahler, F., 2000. "Commodity Taxation and International Trade in Imperfect Markets," Papers 17/00, Norwegian School of Economics and Business Administration-.
    5. Onozaki, Tamotsu & Sieg, Gernot & Yokoo, Masanori, 2003. "Stability, chaos and multiple attractors: a single agent makes a difference," Journal of Economic Dynamics and Control, Elsevier, vol. 27(10), pages 1917-1938, August.
    6. Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics.
    7. Salvatore Barbaro & Jens Südekum, 2004. "Reforming a complicated income tax system: The political economics perspective," Departmental Discussion Papers 120, University of Goettingen, Department of Economics.
    8. Sieg, Gernot, 2001. "A political business cycle with boundedly rational agents," European Journal of Political Economy, Elsevier, vol. 17(1), pages 39-52, March.
    9. Pfluger, Michael & Andreas Haufler, 2003. "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003 165, Royal Economic Society.
    10. Tim Krieger, 2001. "Intergenerational Redistribution and Labor Mobility: A Survey," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 339-, July.
    11. Johann Graf Lambsdorff & Sitki Utku Teksoz, 2002. "Corrupt Relational Contracting," Departmental Discussion Papers 113, University of Goettingen, Department of Economics.
    12. Salvatore Barbaro, 2002. "The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 458-, December.
    13. Salvatore Barbaro, 2004. "Tax Distortion, Countervailing Subsidies and Income Redistribution," Departmental Discussion Papers 121, University of Goettingen, Department of Economics.
    14. Stephan Klasen & Silke Woltermann, 2005. "The impact of demographic dynamics on economic development, poverty and inequality in Mozambique," Departmental Discussion Papers 126, University of Goettingen, Department of Economics.
    15. Salvatore Barbaro, 2003. "The Combined Effect of Taxation and Subsidization on Human Capital Investment," Departmental Discussion Papers 116, University of Goettingen, Department of Economics.
    16. Jens Südekum, 2001. "Home Goods and Regional Price Indices: A Perspective from New Economic Geography," Departmental Discussion Papers 109, University of Goettingen, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:got:vwldps:127. 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: (Ben Schroeter)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.