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| Content Provider | Springer Nature Link |
|---|---|
| Author | Broer, Michael |
| Copyright Year | 2009 |
| Abstract | Gemeinden erheben von den Versorgungsunternehmen kommunale Konzessionsabgaben auf Gas, Wasser und Strom, die kommunalen Steuern (z. B. Gewerbe- und Grundsteuer) ähneln. Diese Steuern werden derzeit im Länderfinanzausgleich berücksichtigt, weshalb die Konzessionsabgaben zukünftig ebenfalls einbezogen werden sollten. Auch die Aufkommenshöhe von 1.9 Mrd. € im Vergleich zur Grundsteuer A mit 0.3 Mrd. € spricht für die Einbeziehung. Allerdings bestünde dann die Möglichkeit, durch strategisches Verhalten die Zahlungen im Länderfinanzausgleich zu beeinflussen. Zunächst werden die Konzessionsabgaben und die sich mit ihrer Einbeziehung in den Länderfinanzausgleich ergebenden Verteilungswirkungen beschrieben. Danach werden mögliche strategische Verhaltensweisen, die damit verbundenen Umverteilungen und Maßnahmen zur Eindämmung dieser Strategien am Beispiel der Stadtstaaten dargelegt. In Germany, local authorities charge supply companies with concession dues on gas, water, and electricity (Konzessionsabgaben), which are similar to some local taxes (e.g., local business tax, real property tax). Because these local taxes have already been included in the German fiscal equalization system, concession dues should be treated alike in the future. Also the importance of concession dues in revenue terms is an additional for this: concession dues amount to 1.9 bn. euro compared to real property tax of typ A of 0.3 bn. euro. However, if concession dues are treated as local taxes, payments in the fiscal equalization system may be strategically manipulated. The paper is organized as follows. First, concession dues and their effects on the payments in the fiscal equalization system will be described. Then I will have a look at the aforementioned strategic behaviour and analyze its effects on the payments within the fiscal equalization system. Last I will discuss ways to contain strategic behaviour using the example of the so-called city-states (Stadtstaaten). |
| Starting Page | 121 |
| Ending Page | 136 |
| Page Count | 16 |
| File Format | |
| ISSN | 01737600 |
| Journal | Jahrbuch für Regionalwissenschaft |
| Volume Number | 29 |
| Issue Number | 2 |
| e-ISSN | 16139836 |
| Language | German |
| Publisher | Springer-Verlag |
| Publisher Date | 2009-08-14 |
| Publisher Place | Berlin, Heidelberg |
| Access Restriction | One Nation One Subscription (ONOS) |
| Subject Keyword | Concession dues City-states Fiscal equalization system Tax autonomy Landscape/Regional and Urban Planning Geography (general) Population Economics Environmental Economics Regional/Spatial Science |
| Content Type | Text |
| Resource Type | Article |
| Subject | Geography, Planning and Development Economics and Econometrics |
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