EconStor >
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW Diskussionspapiere >

Please use this identifier to cite or link to this item:
Title:Konzessionsabgaben und Länderfinanzausgleich: Probleme und Lösungsansätze der Einbeziehung der kommunalen Konzessionsabgaben in den Länderfinanzausgleich am Beispiel der Stadtstaaten PDF Logo
Authors:Broer, Michael
Issue Date:2008
Series/Report no.:Discussion papers // German Institute for Economic Research 766
Abstract:Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession dues should be treated alike. Its importance in revenue terms is an additional reason for this: concession dues amount to 1.8 bl. ¿ compared to real property tax of typ A of 0.3 bl. If concession dues are treated as mentioned above, payments in the fiscal equalization system may be strategically manipulated. First concession dues and their effects of the payments in the fiscal equalization system will be described. Then I will have a look at the aforementioned strategic policy and its effects on the payments and the arrangements to contain this strategic policy, which is exemplified by the so called city-states (Stadtstaaten).
Document Type:Working Paper
Appears in Collections:DIW Diskussionspapiere
Publikationen von Forscherinnen und Forschern des DIW Berlin

Files in This Item:
File Description SizeFormat
559737319.PDF144.21 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.