Arbeitspapier
Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen
This paper examines the system of fiscal equalisation among local jurisdictionsin 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.
- Language
-
Deutsch
- Bibliographic citation
-
Series: Diskussionsbeiträge ; No. 127
- Classification
-
Wirtschaft
State and Local Taxation, Subsidies, and Revenue
Intergovernmental Relations; Federalism; Secession
- Subject
-
fiscal equalisation
tax competition
local taxation : Lower Saxony
- Event
-
Geistige Schöpfung
- (who)
-
Enß, Petra
Schwager, Robert
- Event
-
Veröffentlichung
- (who)
-
Georg-August-Universität Göttingen, Volkswirtschaftliches Seminar
- (where)
-
Göttingen
- (when)
-
2006
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Enß, Petra
- Schwager, Robert
- Georg-August-Universität Göttingen, Volkswirtschaftliches Seminar
Time of origin
- 2006
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