Kommunale Realsteuerpolitik auf dem Prüfstand – eine empirische Auswertung am Beispiel Rheinland-Pfalz

Döring Thomas ()
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Döring Thomas: Hochschule Darmstadt, Fachbereich Gesellschaftswissenschaften, Haardtring 100, D-64295 Darmstadt

Zeitschrift für Wirtschaftspolitik, 2015, vol. 64, issue 3, 337-361

Abstract: In Germany, state and local authorities are repeatedly in conflict with each other regarding the funding of municipal households. Concerning this matter a sufficient fiscal endowment of local public authorities does not only depend on a deemed-to-satisfy provision of state grants but also requires an adequate exhaustion of existing sources of revenues at the local government level. Against this background, the paper analyses local tax policy in order to assess whether the involved potential of budget finance is exploited sufficiently. Taking Rhineland-Palatinate as a case study the degree of tax exploitation (local business tax, local property tax) is empirically estimated for the time period 2007 – 2013.

Keywords: local tax policy; local fiscal equalization scheme; Kommunale Steuerpolitik; Kommunaler Finanzausgleich (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1515/zfwp-2015-0307

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