Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen

Petra Enß () and Robert Schwager ()
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Petra Enß: Universität Göttingen
Robert Schwager: Universität Göttingen

No 127, Departmental Discussion Papers from University of Goettingen, Department of Economics

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.

Keywords: Finanzausgleich; Steuerwettbewerb; Gewerbesteuer; Niedersachsen; Fiscal equalisation; tax competition; local taxation; Lower Saxony (search for similar items in EconPapers)
JEL-codes: H71 H77 (search for similar items in EconPapers)
Pages: 21
Date: 2006-01-23
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:got:vwldps:127

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