IDEAS home Printed from https://ideas.repec.org/b/ces/ifodrs/56.html
   My bibliography  Save this book

Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig

Author

Listed:
  • Anna Montén
  • Joachim Ragnitz
  • Christian Thater
  • Birgit Friedrich
  • Felix John

Abstract

Municipal fees and tax rates place a burden on the businesses in a region. The level of these may therefore play a decisive role in the relocation decisions of companies. The aim of this project was to determine the level of the different taxes and fees in the municipalities in the Leipzig chamber district of the IHK and to quantify the burden of these costs for businesses. The differences in the levels of fees and taxes in Leipzig were compared to other cities in the region as well as to other competing locations in Germany. The level of fees in model companies in different sectors were computed. In addition to the analysis of burdens in different sectors, factors that determine the regional variation in fees were identified. Building on these observations, policy recommendations to improve the location quality of the cities in the chamber district were drawn.

Suggested Citation

  • Anna Montén & Joachim Ragnitz & Christian Thater & Birgit Friedrich & Felix John, 2010. "Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 56, May.
    • Handle: RePEc:ces:ifodrs:56
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/ifo_Dresden_Studien_56.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christian Thater, 2009. "Auswirkungen des demographischen Wandels auf die kommunalen Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(05), pages .13-20, October.
    2. Anna Montén, 2009. "Effizienzanalyse kommunaler Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(06), pages 3-12, December.
    3. Sebastian Döll & Wolfgang Nagl & Joachim Ragnitz & Christian Thater, 2009. "Mittelfristige Einkommensentwicklung in Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 48.
    4. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
    5. Christian Thater, 2009. "Auswirkungen des demographischen Wandels auf die kommunalen Ausgaben im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(05), pages 13-20, October.
    6. Joachim Ragnitz, 2009. "Ostdeutschland heute: Viel erreicht, viel zu tun," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(18), pages 03-13, September.
    7. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    8. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages .11-20, October.
    2. Anna Montén & Christian Thater, 2010. "Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 31-42, 08.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anna Montén & Christian Thater, 2010. "Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 31-42, 08.
    2. Anna Montén & Christian Thater, 2010. "Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages .31-42, August.
    3. Marceau, Nicolas & Mongrain, Steeve, 2011. "Competition in law enforcement and capital allocation," Journal of Urban Economics, Elsevier, vol. 69(1), pages 136-147, January.
    4. Sandy Fréret & Denis Maguain, 2017. "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1100-1140, December.
    5. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
    6. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    7. Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
    8. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
    9. Teresa Garcia-Milà & Therese J. McGuire, 2001. "Tax incentives and the city," Economics Working Papers 631, Department of Economics and Business, Universitat Pompeu Fabra, revised Dec 2001.
    10. Cassette, Aurélie & Paty, Sonia, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 78.
    11. George R. Zodrow, 2019. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 16, pages 489-522, World Scientific Publishing Co. Pte. Ltd..
    12. Kempf, Hubert & Rota-Graziosi, Grégoire, 2010. "Endogenizing leadership in tax competition," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 768-776, October.
    13. Wallace E. Oates & Wallace E. Oates, 2004. "Fiscal Competition and European Union: Contrasting Perspectives," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 10, pages 182-194, Edward Elgar Publishing.
    14. Hernández-Murillo, Rubén, 2019. "Interjurisdictional competition with adverse selection," Journal of Public Economics, Elsevier, vol. 173(C), pages 85-95.
    15. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, January.
    16. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
    17. Rainald Borck & Jun Oshiro & Yasuhiro Sato, 2022. "Property Tax Competition: A Quantitative Assessment," CESifo Working Paper Series 10002, CESifo.
    18. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    19. Sergii Slukhai, 2009. "Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?," Financial Theory and Practice, Institute of Public Finance, vol. 33(1), pages 49-71.
    20. Lee, Kangoh, 2002. "Factor Mobility and Income Redistribution in a Federation," Journal of Urban Economics, Elsevier, vol. 51(1), pages 77-100, January.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • R30 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - General
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifodrs:56. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.