EconStor >
Georg-August-Universität Göttingen >
Volkswirtschaftliches Seminar, Universität Göttingen >
Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar, Universität Göttingen >

Please use this identifier to cite or link to this item:
Title:Kommunaler Finanzausgleich und Gewerbesteuerhebesätze in Niedersachsen PDF Logo
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
Document Type:Working Paper
Appears in Collections:Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar, Universität Göttingen

Files in This Item:
File Description SizeFormat
509645984.pdf219.69 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.