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Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar, Universität Göttingen >
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http://hdl.handle.net/10419/31965
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| Title: | | Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen  |
| Authors: | | Enß, Petra Schwager, Robert |
| Issue Date: | | 2006 |
| Series/Report no.: | | Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar der Universität Göttingen 127 |
| Abstract: | | 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. |
| Subjects: | | fiscal equalisation tax competition local taxation : Lower Saxony |
| JEL: | | H71 H77 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar, Universität Göttingen
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