Konzessionsabgaben und Länderfinanzausgleich

Michael Broer ()

Review of Regional Research: Jahrbuch für Regionalwissenschaft, 2009, vol. 29, issue 2, 136 pages

Abstract: In Germany, local authorities charge supply companies with concession dues on gas, water, and electricity (Konzessionsabgaben), which are similar to some local taxes (e.g., local business tax, real property tax). Because these local taxes have already been included in the German fiscal equalization system, concession dues should be treated alike in the future. Also the importance of concession dues in revenue terms is an additional for this: concession dues amount to 1.9 bn. euro compared to real property tax of typ A of 0.3 bn. euro. However, if concession dues are treated as local taxes, payments in the fiscal equalization system may be strategically manipulated. The paper is organized as follows. First, concession dues and their effects on the payments in the fiscal equalization system will be described. Then I will have a look at the aforementioned strategic behaviour and analyze its effects on the payments within the fiscal equalization system. Last I will discuss ways to contain strategic behaviour using the example of the so-called city-states (Stadtstaaten). Copyright Springer-Verlag 2009

Keywords: Konzessionsabgaben; Stadtstaaten; Länderfinanzausgleich; Steuerautonomie; Concession dues; City-states; Fiscal equalization system; Tax autonomy; H27; H71; H77 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1007/s10037-009-0034-6

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