Die Relevanz von Unternehmenszentralen für die fiskalische Leistungsfähigkeit

Ulrich Blum (), Isabelle Jänchen () and Claudia Lubk ()

Wirtschaftsdienst, 2015, vol. 95, issue 6, 395-403

Abstract: The fiscal capacity of the German Länder is often calculated on the basis of per capita tax revenues. Business taxes for Germany show below average revenues for Eeastern Germany in relation to population size and number of firms. Headquarter functions, which are underrepresented in the eastern Länder, play a dominant role for tax revenues. Other deficits relate to the economic structure of these Länder and to some extent to the business tax laws there. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Keywords: D30; H71; O10 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/s10273-015-1838-3

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