Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/141393
Authors: 
Geißler, René
Boettcher, Florian
Year of Publication: 
2016
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 96 [Year:] 2016 [Issue:] 3 [Pages:] 212-219
Abstract: 
Steuern stellen die wichtigste Einnahmequelle der Kommunen dar. Sie sind von 2004 bis 2014 sehr dynamisch gewachsen. Allerdings profitieren nicht alle in gleichem Maße. Die Länderdurchschnitte sind daher wenig repräsentativ. Besonders in den Kommunen der wirtschaftsstarken Länder sind die landesinternen Differenzen tendenziell groß. Gemessen an den absoluten Maßzahlen wachsen die Disparitäten bundesweit zwischen den Kommunen, was an wenigen Ausreißern hoher Steuereinnahmekraft liegt. Die relative Ungleichheit bleibt hingegen stabil. Die Mobilität der Kommunen in der Verteilung ist gering. Insbesondere für die steuerschwachen Kommunen ist dies betrüblich, denn deren Chance aufzuholen, ist begrenzt.
Abstract (Translated): 
Generally, taxes are the most relevant source of revenue for German municipalities. In the period from 2004 to 2014, tax revenues were growing at remarkable rates. However, statistical analyses show that not all municipalities were benefitting in the same way, and thus state-wide averages are of limited value, since they tend to whitewash inner-state inequality. Disparities are even significant in states with strong economic fundamentals. According to absolute measures, disparities are growing at the national level. This can be explained by a few tax-strong outliers. In contrast, relative inequality remains static. The alarming fi nding is that intertemporal mobility among municipalities in the allocation of tax revenues is limited, and thus tax-weak municipalities face a cloudy outlook.
JEL: 
H71
H73
Persistent Identifier of the first edition: 
Document Type: 
Article

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