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Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim

Author

Listed:
  • Christian Ilchmann
  • Felix Rösel
  • Johannes Steinbrecher

Abstract

Im Jahr 2012 erfolgte die radikalste Gewerbesteuersenkung einer Kommune in Nordrhein-Westfalen seit Jahrzehnten: Die Stadt Monheim am Rhein reduzierte den Hebesatz der Gewerbesteuer um insgesamt mehr als ein Drittel. Dies brachte der Stadt den Vorwurf ein, den Steuerwettbewerb deutlich verschärft, Unternehmen aus der Umgebung abgeworben und hierdurch „Wirtschaftskannibalismus an den Nachbarstädten“ betrieben zu haben. In diesem Beitrag wird empirisch untersucht, ob und inwiefern die Hebesatzentscheidung Monheims tatsächlich Auswirkungen auf die Steuerpolitik anderer Gemeinden hatte – gegeben der geographische Distanz zur Stadt Monheim. Die vorgelegten Ergebnisse liefern dabei Hinweise, dass die extreme Hebesatzpolitik der Stadt Monheim am Rhein einen Einfluss auf die Hebesatzpolitik der anderen Gemeinden in Nordrhein-Westfalen gehabt haben könnte. Um diese Schlussfolgerung zu verifizieren, bedarf es jedoch weiterführender Analysen, die in weiteren Arbeiten erfolgen sollen.

Suggested Citation

  • Christian Ilchmann & Felix Rösel & Johannes Steinbrecher, 2015. "Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(04), pages 26-38, August.
    • Handle: RePEc:ces:ifodre:v:22:y:2015:i:04:p:26-38
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    References listed on IDEAS

    as
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    Citations

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    Cited by:

    1. Lemmer, Jens, 2016. "Wie wirkt Steuerwettbewerb auf kommunaler Ebene? Das Beispiel der Stadt Monheim am Rhein," DSi kompakt 24, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. David Bauer, 2017. "Die Anreizwirkungen des kommunalen Finanzausgleichs," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(02), pages 26-30, April.

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    More about this item

    Keywords

    Steuerwettbewerb; Steuersenkung; Steuerpolitik; Gemeinde; Gewerbesteuer; Kommunale Finanzpolitik; Nordrhein-Westfalen; Deutschland; Monheim;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General

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